Opinion
35236-21
02-07-2022
Robert A. Fore & Anna M. Arroyo Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 19, 2022, petitioners filed a Motion To Dismiss. Therein, petitioners seek to dismiss their petition in this case seeking a redetermination of the deficiency notice issued to petitioners for tax year 2018. In a deficiency case where this Court has jurisdiction the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). It is therefore
ORDERED that petitioners' Motion To Dismiss filed January 19, 2022, is denied.