Opinion
3745-24
09-26-2024
ANDY SCHWINNEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 25, 2024, the parties filed a Proposed Stipulated Decision for the Court's consideration. Upon further review of the record in this case, however, it appears that the deficiency for petitioner's 2021 tax year may have already been paid at the time the notice of deficiency was issued. If so, the notice of deficiency on which this case is based is invalid and this Court would lack jurisdiction of this case. See Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954).
Accordingly, upon due consideration, it is
ORDERED that, on or before October 18, 2024, respondent shall file a Response to this Order and therein address whether the Court lacks jurisdiction of this case. The Court will hold in abeyance the parties' Proposed Stipulated Decision.