Opinion
2409-22S
03-10-2022
Cecil C. Brown & Nancy H. Brown Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 24, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2019 tax year. On March 7, 2022, petitioners filed a Motion to Dismiss, stating therein that this matter has been resolved with the IRS and they do 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 amounts determined in the notice of deficiency issued to petitioners. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because we have jurisdiction in this case and petitioners' motion suggests that that this matter has been settled with respondent for an amount other than that set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioners. In these circumstances, however, the parties may submit proposed stipulated decision documents for the Court's consideration so that this case may be concluded.
Upon due consideration, it is
ORDERED that petitioner's Motion to Dismiss is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before April 22, 2022, either (1) respondent shall file a response to petitioner's Motion for Entry of Decision, or (2) the parties shall file proposed stipulated decision documents so that this case may be concluded.