Opinion
15950-21
10-17-2022
MICHAEL TRACY BROWN & CELESTE HALL BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
This case is calendared for trial at the Trial Session of the Court set to commence on October 24, 2022, in Dallas, Texas.
Petitioners timely filed the petition in this case on May 3, 2021, seeking review of a notice of deficiency dated February 1, 2021, issued to the petitioners for taxable year 2018. On September 22, 2022, petitioners filed with the Court a Motion to Dismiss. On October 3, 2022, respondent filed with the Court a Status Report, informing the Court that respondent had spoken with petitioners' counsel and explained that decision documents would likely still be necessary in this case.
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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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, and for cause, it is ORDERED that petitioners' Motion to Dismiss, filed September 22, 2022, is denied. It is further
ORDERED that, on or before December 5, 2022, 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.
ORDERED that this case is stricken for trial from the Court's October 24, 2022, Trial Session in Dallas, Texas and continued. It is further ORDERED that jurisdiction of this case is retained by this Division of the Court.