Opinion
25612-22S
02-22-2023
MARY L. GONZALEZ & RICARDO GONZALEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Petitioners filed the petition in this case on November 21, 2022, seeking review of a notice of deficiency dated September 12, 2022, issued to petitioners for tax year 2020. On December 23, 2022, petitioners filed a Letter dated December 15, 2022. However, further review indicates that petitioners' Letter dated December 15, 2022 appears to be more akin to a 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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' Letter dated December 15, 2022, filed December 23, 2022, is recharacterized as petitioners' Motion to Dismiss. It is further
ORDERED that petitioners' Motion to Dismiss is denied. It is further
ORDERED that, on or before March 15, 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.