Opinion
11686-20
06-24-2021
Festus Pokoo Aikins Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on June 14, 2021. Petitioner seeks review of a notice of deficiency dated August 31, 2021, issued to him for tax year 2019.
On June 14, 2021, petitioner filed a Motion To Dismiss. In his motion petitioner states he wants the Court to close his Tax Court case.
In a deficiency case where this Court has jurisdiction, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Accordingly, since this case is based upon a deficiency notice issued to petitioner for 2019, the Court must deny petitioner's motion. Under the circumstances, however, the Court will direct the parties to confer as to the present status of this case.
The foregoing and the premises considered, it is
ORDERED that petitioner's Motion To Dismiss, filed June 14, 2021, is denied. It is further
ORDERED that at a reasonable date and time, but no later than by July 15, 2021, the parties shall confer as to the present status of this case, including the issues and/or evidence concerning petitioner's proposed 2019 income tax liability and whether the parties possibly might agree to submit proposed decision documents to the Court. It is further
ORDERED that, on or before August 4, 2021, respondent shall file a report concerning the then present status of this case.