Opinion
37452-21S
06-06-2022
TSE WEI DANIEL IP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioner filed the petition in this case on December 17, 2021, seeking review of a notice of deficiency issued to petitioner for tax year 2019. On February 28, 2022, petitioner filed a Letter from Petition. However, further review indicates that petitioner's Letter appears to be more akin to a Motion To Dismiss.
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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 petitioner's Letter from Petition, filed February 28, 2022, is recharacterized as petitioner's Motion To Dismiss. It is further
ORDERED that petitioner's Motion To Dismiss is denied. It is further
ORDERED that, on or before June 27, 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.
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