Opinion
26969-22S
02-22-2023
ALEJANDRO CANO, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 5, 2022, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for his 2020 tax year. On February 15, 2023, petitioner filed a Letter, stating therein that this matter has been satisfactorily resolved with the IRS and he does not wish to continue to prosecute this case.
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 letter indicates that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioner. In these circumstances, however, in order to conclude this case the parties may submit a proposed stipulated decision for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's above-referenced letter is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before April 21, 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.