Opinion
15005-21S
09-15-2021
Kevin H. Byington & Brenna D. Byington Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 4, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2018 tax year. On August 4, 2021, petitioners filed a Letter Dated July 28, 2021, stating therein that this matter has been 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is required by the just-described statute to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioners.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, on or before November 12, 2021, the parties shall confer and file either (1) proposed 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.
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