Opinion
14919-22S
07-28-2022
GREGORY DENIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 5, 2022, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for his 2019 tax year. On July 26, 2022, petitioner filed a First Supplement to Petition, stating therein that this matter has been satisfactorily resolved with the IRS and petitioner wishes to have this case closed.
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 petitioners' supplement indicates that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioner. In these circumstances, however, the parties may submit for the Court's consideration a proposed stipulated decision so that this case may be concluded.
Upon due consideration, it is
ORDERED that petitioner's above-referenced First Supplement to Petition is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before September 27, 2022, either (1) respondent shall file a response to petitioner's Motion for Entry of Decision, or (2) the parties shall file proposed stipulated decision documents so that this case may be concluded.