Opinion
22995-22
04-04-2023
ERIC CHARLES CHOKER & DRUANNE CHOKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 18, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2019 tax year. On March 20, 2023, petitioners filed a Letter Dated March 9, 2023, stating therein that this matter resolved and they do 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 Because the Court has jurisdiction in this deficiency case, the petition may not be withdrawn or dismissed by petitioners. 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 petitioners' above-referenced letter is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before June 2, 2023, either (1) respondent shall file a response to petitioners' Motion for Entry of Decision, or (2) the parties shall file a Proposed Stipulated Decision.