Opinion
7585-21
09-21-2021
Robert M. Powell, Deceased, & Betty S. Powell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On March 1, 2021, petitioners filed the petition to commence this case, seeking review with respect to a notice of deficiency issued for their 2018 tax year. In the petition, petitioners indicated that the tax liability for tax year 2018 was paid before the notice of deficiency was issued. On June 4, 2021, petitioners filed a first amendment to petition, therein also alleging that the 2018 tax liability was paid by petitioners before the notice of deficiency was issued.
On September 9, 2021, respondent filed an answer to petition, as amended. In his answer, respondent concedes that petitioners' 2018 tax liability was paid before the issuance of the notice of deficiency on which this case is based. That being so, the notice of deficiency issued to petitioners for their 2018 tax year is invalid and we are without jurisdiction in this matter.
Upon due consideration, it is
ORDERED that, on or before October 13, 2021, respondent shall file either (1) an appropriate jurisdictional motion, or (2) a status report concerning the then-current status of this case.
1