Opinion
11356-21
03-15-2022
Scott Seeley & Janice C. Seeley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
L. Paige Marvel, Judge.
On March 14, 2022, respondent filed a motion to dismiss for lack of jurisdiction (motion to dismiss) on the ground that petitioners paid the tax liability before the issuance of the notice of deficiency and, therefore, the notice of deficiency issued to petitioners is invalid. Respondent attached to his motion to dismiss an Account Transcript for petitioners' 2018 tax year that reflects that petitioners paid the tax liability for the 2018 taxable year on November 23, 2020, before the issuance of the February 22, 2021, notice of deficiency, and that no such tax liability for tax year 2018 existed at the time the notice was issued. Consequently, the notice of deficiency is invalid, and this case must be dismissed for lack of jurisdiction. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954); McConkey v. Commissioner, 199 F.2d 892 (4th Cir. 1952); Estate of Crawford v. Commissioner, 46 T.C. 262 (1966); Walsh v. Commissioner, 21 T.C. 1063 (1954); Anderson v. Commissioner, 11 T.C. 841 (1948). Respondent's motion indicates that petitioners do not object to the granting of respondent's motion. After due consideration of the foregoing, it is
ORDERED that respondent's March 14, 2022, motion to dismiss for lack of jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.