Opinion
26369-21S
12-29-2021
Brenda L. Brown Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On July 14, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for her 2018 tax year. On October 26, 2021, petitioner filed a Letter, stating therein that this matter has been resolved with the IRS and she does 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is required by the just-described statute to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioner. However, in these circumstances, it would be appropriate for the parties to confer and thereafter submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that the parties shall confer and, on or before February 25, 2022, shall file either (1) proposed stipulated decision documents so this case may be concluded, or (2) written reports (preferably joint) with the Court concerning the then-current status of this case.