Opinion
14524-20
06-17-2021
Charles W. Stiles Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On May 4, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. Upon further review of the record, however, it appeared that the notice of deficiency on which this case is based might possibly be invalid because the tax liability for tax year 2018 was paid before the notice of deficiency was issued. On May 10, 2021, the Court therefore issued an Order To Show Cause directing the parties to show cause, on or before June 1, 2021, why this case should not be dismissed for lack of jurisdiction.
On June 1, 2021, in response to the Court's Order To Show Cause, respondent filed a Motion To Dismiss for Lack of Jurisdiction. In the motion, respondent asserts that this case should properly be dismissed on the ground that the notice of deficiency issued with respect to petitioner's 2018 tax year is invalid because the 2018 tax liability had been paid prior to the issuance of the notice of deficiency. The Court has not received a response from petitioner.
Upon due consideration, it is
ORDERED that the Court's Order To Show Cause, issued May 10, 2021, is made absolute and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency issued for petitioner's 2018 tax year is invalid. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied as moot. It is further
ORDERED that the proposed stipulated decision, filed May 4, 2021, is stricken from the Court's record in this case.