Opinion
26955-21
01-07-2022
Douglas V. Uhles Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 27, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for his 2018 tax year. On November 1, 2021, petitioner filed a Letter Dated October 25, 2021, stating therein that this matter has been resolved with the IRS and he does not wish to continue to prosecute this case.
The Tax Court is separate and independent from the IRS. If the Court dismisses a deficiency case for a reason other than for lack of jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision for the Commissioner for the amount of tax determined against the taxpayer in the notice of deficiency. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because we have jurisdiction in this case and petitioner's letter suggests that petitioner has settled this matter with respondent (possibly for an amount other than that set forth in the notice of deficiency) the petition in this case may not be withdrawn or dismissed by petitioner. In these circumstances, however, we will direct the parties to submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's above-referenced letter is recharacterized as a motion to dismiss. It is further
ORDERED that petitioner's motion to dismiss is denied. It is further
ORDERED that the parties shall confer and, on or before March 4, 2022, shall file either (1) proposed stipulated decision documents so that this case may be concluded, or (2) written reports (preferably a joint report) with the Court concerning the then-current status of this case.