Opinion
4032-21S
01-12-2023
ALLISON WALTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Petitioner filed the petition in this case on February 8, 2021. On May 13, 2021, petitioner filed a First Amended Petition seeking review of a notice of deficiency dated January 4, 2021, issued to petitioner for tax year 2017. On August 26, 2022, petitioner filed a Letter dated August 23, 2022. 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 dated August 23, 2022, filed August 26, 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 February 3, 2023, 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.