Opinion
6035-23S
06-23-2023
CATHY A. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE.
On April 22, 2023, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2020 tax year. On June 21, 2023, petitioner filed a Status Report, stating therein that this matter has been resolved with the IRS and petitioner requests that this case be closed.
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. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because the Court has jurisdiction in this deficiency case and petitioner's Status Report suggests that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency, the petition may not be withdrawn or dismissed by petitioner. In these circumstances, however, the parties may submit a Proposed Stipulated Decision for the Court's consideration in order to conclude this case.
Upon due consideration, it is
ORDERED that petitioner's above-referenced Status Report is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before August 22, 2023, either (1) respondent shall file a response to petitioner's Motion for Entry of Decision, or (2) the parties shall file a Proposed Stipulated Decision.