Opinion
15145-21
11-22-2021
Harriet Edith Brooks Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 23, 2021, petitioner filed a Letter Dated August 13, 2021. Petitioner states therein that this matter has been resolved with the IRS and she wishes to withdraw her petition.
The Tax Court, however, is separate and independent from the IRS. 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 upon a notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioner. However, the parties are encouraged to confer and thereafter submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that, on or before December 30, 2021, the parties shall either (1) submit proposed stipulated decision documents so this case may be concluded, or (2) file status reports (preferably a joint report) concerning the then-present status of this case.