Opinion
27522-21S
09-12-2023
MING DA LIANG & JING AN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
Pending in this case is the parties' Proposed Stipulated Decision, filed August 11, 2023. Upon review of the record, the Court noticed that the first page of the statutory notice of deficiency, dated May 14, 2021, upon which this case is based, appears to include a negative number as the proposed deficiency. On September 11, 2023, the Court held a conference call with the parties. On the call respondent's counsel cited Galloway v. Commissioner, 149 T.C. 407 (2017), in support of his assertion that the Court has jurisdiction over this case. However, the statutory notice of deficiency upon which that case was based included a positive number as the proposed deficiency, not a negative number as in this case.
The Court will direct respondent to file a status report to provide a more detailed explanation of how the deficiency was calculated, whether the statutory notice of deficiency is valid, and whether the Court has jurisdiction over this case. Respondent should also attach a copy of petitioner's federal income tax return for 2019 to assist the Court in understanding how the tax was reported and the deficiency was calculated. The Court will seal to the public such a copy to protect personal identifying information.
Upon due consideration, it is
ORDERED that, on or before October 12, 2023, respondent shall file a status report, including the referenced attachment, as detailed above.