Opinion
5948-22
07-07-2022
RONALD L. SHELTON & CANDES M. SHELTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Notice of Deficiency dated February 14, 2022, respondent determined a deficiency of $3,629 in petitioner's federal income tax for the 2019 taxable year. On March 3, 2022, petitioners filed a timely Petition for redetermination. Therein, petitioners assert that the foregoing deficiency was paid before the issuance of the Notice of Deficiency. Attached to the Petition is a cancelled check dated January 5, 2022, and made payable to "United States Treasury" in the amount of $3,744. The Petition does not raise any further matters.
On May 3, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein, respondent confirms that petitioners, as they state in the Petition, paid the deficiency at issue before the issuance of the Notice of Deficiency, and asserts that, consequently, the Notice of Deficiency upon which this case is based is invalid.
Upon due consideration, it appearing that the Notice of Deficiency upon which this case is based is invalid, and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction on the ground that the Notice of Deficiency is invalid.