Opinion
29405-21S
03-24-2022
Alfred S. Ellington & Donna S. Ellington Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 7, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2018 tax year. On February 25, 2022, petitioners filed a Letter Dated February 17, 2022, stating therein that this matter has been 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. 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 we have jurisdiction in this deficiency case and petitioners' letter indicates that this matter has been settled with respondent, possibly for an amount less than the amount set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioners. In these circumstances, however, the parties may submit proposed stipulated decision documents for the Court's consideration so that this case may be concluded.
Upon due consideration, it is
ORDERED that petitioners' above-referenced letter is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before May 4, 2022, either (1) respondent shall file a response to petitioners' Motion for Entry of Decision, or (2) the parties shall file proposed stipulated decision documents so that this case may be concluded. 1