Opinion
4958-21
09-29-2021
Beverly Givens Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On June 29, 2021, petitioner filed electronically in the above-docketed matter a document designated a "Motion To Dismiss". However, the Tax Court cannot dismiss a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due. Subsequently, respondent on July 23, 2021, filed a report clarifying the jurisdictional status of this proceeding, advising that the case is properly before the Court pursuant to a notice of deficiency for the taxable year 2018 dated January 25, 2021. That notice reflects a deficiency in the amount of $44, 035 and an accuracy-related penalty of $8, 807.
Petitioner thereafter on September 21, 2021, filed a first supplement to the pending motion, requesting that the motion be denied and the case allowed to proceed, to facilitate efforts at reaching resolution with respondent.
Accordingly, the premises considered, it is
ORDERED that petitioner's Motion To Dismiss, as supplemented, is denied.
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