Opinion
35276-21
01-19-2022
Kalyan Gogineni & Mounica Karlapudi Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 12, 2022, petitioners filed a Motion To Withdraw Petition. Therein, petitioners seek to withdraw their petition in this case seeking a redetermination of the deficiency notice issued to petitioners for tax years 2012 and 2013. In a deficiency case where this Court has jurisdiction, as here, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). It is therefore
ORDERED that petitioner's Motion To Withdraw Petition filed January 12, 2022, is denied.