Opinion
9025-21S
08-16-2021
Michael P. Althoff & Jill J. Althoff Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition in this case was filed May 27, 2021. Petitioners seek review of a notice of deficiency issued to them for tax year 2018. On August 16, 2021, petitioners filed a motion to dismiss, stating therein that this matter has been satisfactorily resolved with the IRS and they do not wish to continue to prosecute this case.
The Tax Court is separate and independent from the IRS. In a deficiency case where the Court has jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision as to the amount of the deficiency, if any. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because this case is based on a notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioners. However, in these circumstances, it would be appropriate for the parties to submit proposed decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioners' motion to dismiss, filed August 16, 2021, is denied. It is further
ORDERED that, on or before October 15, 2021, the parties shall confer and thereafter file either (1) proposed decision documents so this case may be concluded, or (2) written reports (preferably a joint report) with the Court concerning the then-current status of this case.