Opinion
27309-21
12-23-2021
Gray Camden Bullis & Deborah Lea Sauer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On October 19, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2019 tax year. On December 22, 2021, petitioners filed a motion to dismiss on ground of mootness, which consists of a letter from the IRS stating that the inquiry with respect to petitioners' 2019 tax year has been closed with "amount due $0.00".
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 on a notice of deficiency, the Court is required by the just-referenced statute to enter a decision and, accordingly, the petition in this case may not be voluntarily withdrawn or dismissed by petitioners. However, in these circumstances, it would be appropriate for the parties to confer and thereafter submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioners' motion to dismiss on ground of mootness is denied. It is further
ORDERED that the parties shall confer and, on or before February 22, 2022, shall file either (1) proposed stipulated decision documents so that this case may be concluded, or (2) written reports (preferably joint) with the Court concerning the then-current status of this case.