Opinion
10924-21
01-31-2022
Kevin Slatzer & Margaret Slatzer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On March 26, 2021, petitioners filed the Petition to commence this case. Therein, petitioners seek review of a Notice of Deficiency dated March 15, 2021, determining a deficiency of $2,418 in petitioners' Federal income tax for the 2018 taxable year. Petitioners assert in the Petition that on March 3, 2021, they mailed to the IRS a check in the amount of $2,610, and that the check was cashed on March 12, 2021 (i.e., before the issuance of the Notice of Deficiency).
On July 21, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, has been issued to petitioners with respect to the 2018 taxable year. In the Motion to Dismiss respondent confirms that, as asserted in the Petition, petitioners paid the tax liability for the 2018 taxable year before the issuance of the Notice of Deficiency in this case, and asserts that, because the amount of petitioners' payment exceeded the amount of the deficiency determined that Notice, no deficiency existed at the time the Notice was issued.
On August 23, 2021, petitioners filed an Objection to the Motion to Dismiss. However, petitioners' Objection is directed toward arguing the merits of the underlying liability for the 2018 taxable year and does not dispute that petitioners paid the tax liability before the issuance of the Notice of Deficiency.
It is well settled that a statutory notice of deficiency does not confer jurisdiction on this Court when it is erroneously issued by the Commissioner after the taxpayer has paid the tax. 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); Anderson v. Commissioner, 11 T.C. 841 (1948). There is no dispute in this case that petitioners paid the tax liability for the 2018 taxable year before the issuance of the Notice of Deficiency, and that no such deficiency 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.
Upon due consideration of the foregoing, 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.