Opinion
24750-21
11-05-2021
Stephen R. Mutschler & Carol Mutschler Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On November 2, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been issued to petitioners with respect to taxable year 2018. In the motion to dismiss, respondent explained that petitioners had already paid the amount of the deficiency underlying this proceeding prior to the issuance of the purported notice referenced in the petition herein. The determined amount thus failed to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. Likewise on November 2, 2021, the Court received from petitioners a letter (albeit due to clerical error filed a as a Motion for Entry of Decision) requesting dismissal on the substantially identical basis that the taxes had already been paid.
Upon due consideration, it is
ORDERED that petitioners' document filed November 2, 2021, shall be recharacterized as a letter. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency is invalid.