Opinion
20619-21
02-15-2022
Harold W. Wells & Beth S. Wells Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 19, 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. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, the Court has received no response from petitioners.
Upon further review of the record, however, it appears that this case may have a more fundamental jurisdictional defect. In their petition, petitioners appear to claim to have paid the tax liability for the 2018 tax year prior to the issuance of the notice of deficiency. If so, the notice of deficiency, dated March 1, 2021, issued to petitioners for their 2018 tax year is invalid and this Court would lack jurisdiction for that reason. See Naftel v. Commissioner, 85 T.C. 527 (1985).
Upon due consideration, it is
ORDERED that, on or before March 9, 2022, respondent shall file a supplement to his motion to dismiss and therein set forth and fully discuss his position regarding whether the notice of deficiency on which this case is based is invalid.