Opinion
1455-23
03-24-2023
ERICA DELEON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 9, 2023, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for her 2021 tax year. On March 3, 2023, petitioner filed a letter, stating that she wants a "RESCISSION OF TAX COURT PETITION" and that she does not have the resources and transportation to travel to the place designated for trial.
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 this case may be settled 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amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioner.
If travel is difficult, petitioner may wish to consider the possibility of submitting the case for decision under Rule122, Tax Court Rules of Practice and Procedure. A copy of Rule122 may be accessed at the Tax Court's website, www.ustaxcourt.gov. Also, the parties may wish to confer regarding the possibility of settling this matter before trial and thereafter 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 to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss is denied.