Opinion
18128-23
09-06-2024
CASSANDRA ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This case is calendared for trial at a remote trial session of the Court on November 18, 2024. On September 3, 2024, petitioner made an electronic filing with the Court at docket entry #16, designating the filing as a "Pretrial Memorandum." Upon review of this filing, the Court notes petitioner's request that we "dismiss" this case on the basis of her representation that she has filed an amended return for the tax year at issue. The Court cannot dismiss a deficiency case over which it has jurisdiction (such as this case) without entering a decision as to the amount due (if any) for the taxable year in dispute. See I.R.C. § 7459(d); Settles v. Commissioner, 138 T.C. 372, 374 (2012).
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, petitioner may provide those documents directly to the attorney representing respondent. Petitioner may find the contact information for the attorney in respondent's Answer to Amended Petition filed on January 30, 2024. For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
In consideration of the foregoing, it is
ORDERED that, to the extent petitioner's Pretrial Memorandum at docket entry #16 seeks dismissal of this case, the motion to dismiss is denied.