Opinion
10896-22S
05-01-2023
JOSHUA DOUGLAS PERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
This case is calendared for trial at the May 30, 2023, Washington, District of Columbia, trial session of the Court.
The parties filed a proposed stipulated decision and settlement stipulation on April 27, 2023, stating that Mr. Perry is liable for a deficiency in income tax, but is due an overpayment for the tax year in issue (2019). Upon review of the record the Court is concerned whether the notice of deficiency (notice) for 2019 underlying this proceeding is valid. The petition and the payments listed on the settlement stipulation suggests that the deficiency was paid in full prior to the issuance of the notice. If the amount of an alleged deficiency has been paid prior to issuance of a statutory notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code.
The premises considered and for cause, it is
ORDERED that, on or before May 22, 2023, the Commissioner shall file either: (1) a report addressing and establishing the validity of the notice of deficiency for 2019, or (2) an appropriate jurisdictional motion.