Opinion
6505-21S
08-27-2021
Sitella Glenn Smith & John William Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On August 4, 2021, the parties filed a stipulation of settlement and a proposed stipulated decision for the Court's consideration. Upon further review, however, the petition filed to commence this case on February 19, 2021, indicates that the deficiency in this case might possibly have been paid by petitioners before the notice of deficiency for petitioners' 2018 tax year was issued. If such is the case, the notice of deficiency, dated November 16, 2020, issued to petitioners' for their 2018 tax year is invalid, and this Court is without jurisdiction in this matter.
Upon due consideration, it is
ORDERED that, on or before September 15, 2021, respondent shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid. We will hold the proposed stipulated decision pending the filing of respondent's response.