Opinion
12245-21
09-08-2021
Anne D. Cowie & Amy Graves Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed April 8, 2021. Petitioners seek review of a notice of deficiency issued to them for tax year 2018. On August 9, 2021, petitioners filed a Letter Dated July 27, 2021, stating therein that this matter has been satisfactorily resolved with the IRS and they do not wish to continue to prosecute this case.
The Tax Court 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioners. However, in these circumstances, it would be appropriate for the parties to submit proposed decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that, on or before November 3, 2021, the parties shall confer and thereafter file with the Court either (1) proposed decision documents so this case may be concluded, or (2) written reports (preferably a joint report) concerning the then-current status of this case.
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