Opinion
32587-21S
03-31-2022
MD TANVIR ARAFAT KHAN & RIYANA AYUB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
Petitioners filed the petition in this case on December 2, 2021, seeking review of a notice of deficiency issued to petitioners for tax year 2018. On December 6, 2021, petitioners filed a Motion to Withdraw and a Declaration. However, further review indicates that petitioners' Motion to Withdraw appears to be more akin to a Motion To Dismiss and petitioners' Declaration appears to be more akin to a supplement to petitioners' motion.
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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.
Upon due consideration, it is
ORDERED that petitioners' Motion to Withdraw, filed December 6, 2021, is recharacterized as petitioners' Motion to Dismiss. It is further
ORDERED that petitioners' Declaration, filed December 6, 2021, is recharacterized as petitioners' Supplement to Motion to Dismiss. It is further
ORDERED that petitioners' Motion To Dismiss, as supplemented, is denied. It is further
ORDERED that, on or before April 22, 2022, the parties shall either (1) submit stipulated decision documents so this case may be concluded, or (2) file status reports (preferably a joint report) with the Court concerning the then-present status of this case.