Opinion
5087-23S
06-13-2023
ROBERT S. ECKENBERG & HELEN R. ECKENBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioners filed the petition in this case on March 20, 2023, seeking review of a notice of deficiency dated January 9, 2023, issued to petitioners for tax year 2019. On May 22, 2023, petitioners filed a Motion for Entry of Decision and four Memoranda in Support of Motion for Entry of Decision. However, further review indicates that petitioners' Motion for Entry of Decision appears to be more akin to a Motion to Dismiss and petitioners' four Memoranda in Support of Motion for Entry of Decision appears to be more akin to four Supplements to Motion to Dismiss.
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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.
Upon due consideration, it is
ORDERED that petitioners' Motion for Entry of Decision, filed May 22, 2023, is recharacterized as petitioners' Motion to Dismiss. It is further
ORDERED that petitioners' four Memoranda in Support of Motion for Entry of Decision, filed May 22, 2023, are recharacterized as petitioners' Supplements to Motion to Dismiss. It is further
ORDERED that petitioners' Motion to Dismiss, as supplemented, is denied. It is further
ORDERED that, on or before July 5, 2023, the parties shall either (1) submit stipulated decision documents so this case may be concluded, or (2) file status reports (preferably a joint report) with the Court concerning the then-present status of this case.