Opinion
22121-21
11-05-2021
Stephen L. Burger & Donna M. Burger Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition in this case was filed on June 21, 2021. Petitioners seek review of the notice of deficiency dated May 10, 2021, issued to them for tax year 2018. On November 4, 2021, respondent filed an Answer to the petition.
On November 2, 2021, petitioners filed a Motion To Dismiss. Among other things, in their motion petitioners state/indicate that: (1) petitioners have now filed an amended return for 2018; and (2) petitioner thus would like to have the Court dismiss this Tax Court case. In a deficiency case where this Court has jurisdiction, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Since this case is based upon a deficiency notice issued to petitioners for 2018, the Court will deny petitioner's Motion To Dismiss. It is therefore
ORDERED that petitioners' Motion To Dismiss filed November 2, 2021, is denied.