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Waller v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 20284-22 (U.S.T.C. Nov. 17, 2022)

Opinion

20284-22

11-17-2022

TRACY LYNN WALLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On September 15, 2022, petitioner filed the Petition to commence this case. Among other things, petitioner asserts therein that she has already paid the deficiency determined in the Notice of Deficiency upon which this case is based.

Thereafter, on November 16, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. In the Motion, respondent concedes that, before the mailing of the Notice of Deficiency upon which this case is based, petitioner paid the deficiency determined therein. Consequently, respondent further concedes that the Notice of Deficiency is invalid and asserts that the Court therefore lacks jurisdiction to hear this case.

Although it appears that there is no dispute as to whether petitioner paid the deficiency determined in the Notice of Deficiency before the mailing of that Notice, respondent states in the Motion that petitioner's views on the granting of the Motion are unknown. Accordingly, we will provide petitioner with an opportunity to file any objection she may have to the granting of the Motion.

Upon due consideration and for cause, it is

ORDERED that, on or before December 8, 2021, petitioner shall file an objection, if any, to respondent's above-referenced Motion. Petitioner is advised that if no objection is filed by the foregoing date, the Court may grant the Motion to Dismiss and dismiss this case for lack of jurisdiction on the ground that the Notice of Deficiency is invalid.


Summaries of

Waller v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 20284-22 (U.S.T.C. Nov. 17, 2022)
Case details for

Waller v. Comm'r of Internal Revenue

Case Details

Full title:TRACY LYNN WALLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 20284-22 (U.S.T.C. Nov. 17, 2022)