Opinion
4576-21
04-24-2023
DOUGLAS A. CICHON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 16, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for his 2016 and 2017 tax years. On January 27, 2022, petitioner filed a Motion to Dismiss, stating therein that he believes this case should be dismissed because he has provided the IRS documentation with respect to his business income and claimed deductions, but has not yet to reached a resolution with the IRS.
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 motion indicates that he does not agree with the amounts determined in the notice of deficiency on which this case is based, this case may not be dismissed at this juncture. Petitioner is advised that this case will be calendared for trial in due course and at that time he will have the opportunity to present his evidence to the Court.
Upon due consideration, it is
ORDERED that petitioner's Motion to Dismiss is denied. It is further
ORDERED that, on or before May 16, 2023, the parties shall file status reports (preferably a joint report) concerning the then-current status of this case.