Opinion
27141-21
11-04-2021
Ken Ray Garman & Nancy Gail Garman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition in this case was filed on August 9, 2021. Petitioners seek review of the notice of deficiency dated May 10, 2021, issued to them for tax year 2018.
On November 1, 2021, petitioners filed a Letter Dated October 25, 2021 which the Court will recharacterize as petitioners' Motion To Withdraw. In their motion to withdraw petitioners state/indicate: (1) they believe the dispute between petitioners and the IRS concerning their proposed 2018 income tax liability has now been resolved; and (2) petitioners thus want to have the Court cancel their Tax Court petition in this case.
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 in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Since this case is based upon a deficiency notice issued to petitioners for 2018, the Court will deny petitioners' Motion To Withdraw. Under the circumstances, however, the Court will direct the parties to confer as to the present status of this case. It is therefore
ORDERED that petitioners' Letter Dated October 25, 2021, filed November 21, 2021, is recharacterized as petitioners' Motion To Withdraw. It is further
ORDERED that petitioners' Motion To Withdraw is denied. It is further
ORDERED that at a reasonable date and time, but no later than by November 29, 2021, the parties shall confer as to the present status of this case, including (1) the issues and/or evidence concerning petitioners' proposed 2018 tax liability, and (2) whether the parties possibly might agree to submit proposed decision documents to the Court. It is further
ORDERED that, on or before December 15, 2021, respondent shall file a report concerning the then present status of this case.