Opinion
440-22S
03-29-2022
WEST L. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 4, 2022, petitioner filed in the above-docked matter a Motion for Leave To File First Amended Petition and simultaneously lodged therewith the corresponding First Amended Petition. The motion advised as to the issuance of a second notice of deficiency for the underlying 2018 taxable year after the filing of the petition herein.
Subsequently, on March 23, 2022, respondent filed a response to the just-referenced motion, explicitly clarifying that the second notice of deficiency dated February 14, 2022, was invalid under section 6212(c)(1) of the Internal Revenue Code (I.R.C.). Hence, it is neither necessary or appropriate to amend the petition to incorporate such second notice, and the initial petition in this case would have been premature as to the second notice in any event, raising jurisdictional complications.
Accordingly, the premises considered, it is ORDERED that petitioner's Motion for Leave To File First Amended Petition is denied.