Opinion
6465-21
01-21-2022
Andrew Ethan MacTaggart Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Joseph Robert Goeke, Judge
On January 20, 2022, petitioner filed a Motion to Dismiss. The Court notes that the simple circumstance that petitioner filed an amended return does not close the case. The Internal Revenue Service issued a Notice of Deficiency and the Court has jurisdiction over petitioner's tax liability and must enter a decision for petitioner's tax liability. Therefore, the Court cannot grant petitioner's motion and dismiss this case short of a decision document. Accordingly, it is
ORDERED that petitioner's Motion to Dismiss is denied.