Opinion
4275-21
06-07-2021
Patrick James Cullen & Kimberly Cullen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed April 18, 2021. Petitioners seek review of a notice of deficiency issued for their 2018 tax year. On May 28, 2021, petitioners filed a Motion To Dismiss, indicating therein that this matter has been resolved with the IRS.
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 upon a notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be dismissed by petitioner. However, the fact that this case is pending before the Court does not prevent the parties from attempting to resolve the matter between themselves and thereafter, if possible, submitting proposed decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioners' Motion To Dismiss is denied. It is further
ORDERED that, on or before August 4, 2021, the parties shall confer and thereafter file either (1) a proposed stipulated decision so this case may be concluded, or (2) file reports (preferably a joint report) with the Court concerning the then-present status of this case.