Opinion
6505-21S
09-28-2021
Sitella Glenn Smith & John William Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On August 4, 2021, the parties filed a proposed stipulated decision for the Court's consideration. Upon further review of the record, on August 27, 2021, the Court issued an Order to Show Cause. In that Order, the Court directed respondent to show cause why this case should not be dismissed for lack of jurisdiction on the ground that petitioners paid the tax liability for tax year 2018 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency on which this case is based is invalid. On September 10, 2021, respondent filed a response to the Court's Order to Show Cause, stating therein that, because petitioners' tax liability for tax year 2018 was paid before the notice of deficiency was issued, this case should be dismissed for lack of jurisdiction as the notice on which this case is based is invalid.
Accordingly, upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued August 27, 2021, is made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency issued for petitioners' 2018 tax year is invalid. It is further
ORDERED that the parties' proposed stipulated decision, filed August 4, 2021, is stricken from the Court's record in this case.
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