Opinion
18865-23
01-05-2024
JEAN A. BAUMGARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 28, 2023, petitioner Jean A. Baumgartner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2021 tax year. On January 3, 2024, the Court received from petitioner a document indicating that this matter has been satisfactorily resolved with the IRS and petitioner does not wish to continue to prosecute this case.
The Tax Court is separate and independent from the IRS. If the Court dismisses a deficiency case for a reason other than for lack of jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision for the Commissioner for the amounts determined in the notice of deficiency. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because the Court has jurisdiction in this deficiency case and petitioner's document indicates that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioner. Therefore, the Court has filed petitioner's above-referenced document as a Motion for Entry of Decision.
Upon due consideration, it is
ORDERED that, on or before March 5, 2024, either (1) the parties shall file a Proposed Stipulated Decision in order to conclude this case, or (2) respondent shall file a response to petitioner's Motion for Entry of Decision.