Opinion
17795-21
11-02-2021
Billy Still, Jr. & Tammy M. Jones Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
On May 18, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2018 tax year. Petitioners indicate that the tax liability for 2018 was paid before the notice of deficiency on which this case is based was issued to them. If so, the notice of deficiency issued to petitioners for their 2018 tax year is invalid and this Court lacks jurisdiction of this case.
On September 27, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Upon review of the record, however, it appears possible that this case should instead be dismissed for lack of jurisdiction on the ground that the notice of deficiency issued to petitioners for their 2018 tax year is invalid.
Upon due consideration, it is
ORDERED that, on or before November 23, 2021, the parties 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.