Opinion
16327-22
01-24-2023
JAN D. BRYANT & CHRISTINA L. BRYANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioner filed the petition in this case on July 11, 2022, seeking review of a notice of deficiency dated April 4, 2022, issued to petitioners for tax year 2019. On September 13, 2022, petitioners filed a Motion for Entry of Decision. However, further review indicates that petitioners' Motion for Entry of Decision appears to be more akin to a Motion to Dismiss.
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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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, it is
ORDERED that petitioners' Motion for Entry of Decision, filed September 13, 2022, is recharacterized as petitioners' Motion to Dismiss. It is further
ORDERED that petitioners' Motion to Dismiss is denied. It is further
ORDERED that, on or before February 14, 2023, 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.