Opinion
32806-21S
01-20-2022
Jamila Marie Trotter Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 23, 2021, petitioner filed a Motion To Dismiss. Therein, petitioner seeks to dismiss her petition in this case seeking a redetermination of the deficiency notice issued to petitioner for tax year 2019. 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 Dismiss filed December 23, 2021, is denied.