Opinion
25211-22
07-05-2023
HEMAL ARUN MEHTA & SHEFALI HEMAL MEHTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's November 27, 2023, trial session for Dallas, Texas. The Petition in this case was filed on December 4, 2022. Petitioners seek a review of the notice of deficiency dated September 26, 2022, issued to petitioners for the taxable year 2020. On January 13, 2023, respondent filed an Answer to the Petition.
On June 30, 2023, petitioners filed a Motion to Dismiss (Doc. 8). In the motion, petitioners request that the Court dismiss this case and state that they "were able to contact IRS support and get the issue resolved."
The Tax Court is separate and independent from the Internal Revenue Service. In a deficiency case where the Court has jurisdiction, I.R.C. § 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 upon a notice of deficiency issued to petitioners for 2020, the Court is required to enter a decision and, accordingly, the Petition in this case may not be withdrawn by petitioners. Upon due consideration, it is
ORDERED that petitioners' Motion to Dismiss, filed June 30, 2023, is denied. It is further
ORDERED that, on or before August 4, 2023, the parties shall file a proposed stipulated decision to effectuate the parties' settlement, if any, or a status report (jointly if possible, otherwise separately) to inform the Court of the then-present status of this case.