Opinion
16405-22S
06-26-2023
IAN ALEXANDER TAYLOR & WHITNEY TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ADAM B. LANDY, SPECIAL TRIAL JUDGE.
Upon due consideration of the Commissioner's Motion to Dismiss for Lack of Jurisdiction, filed June 20, 2023, the Taylors' assent to the Court granting the motion, and for cause, it is
ORDERED, that on or before July 21, 2023, the Commissioner shall file a supplement to his motion stating the legal basis for the Court determining that we lack jurisdiction to hear this case because the notice of deficiency is invalid where the total payments made by petitioners do not equal or exceed the determined deficiency and accuracy-related penalty stated on the notice of deficiency dated April 25, 2022.
The Commissioner shall also discuss the applicability, if any, of I.R.C. § 6211(b)(1) and Treasury Regulations § 301.6211-1(b) to this case on the definition of a deficiency and whether wage withholdings for income tax purposes, pursuant to I.R.C. § 31, may be applied to reduce the amount of the deficiency in the overall determination of whether no deficiency, pursuant to I.R.C. § 6211, existed prior to the issuance of the notice of deficiency.