Opinion
30178-21S
12-26-2023
BARBARA GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
By Notice served September 14, 2023, this is calendared for trial at the Court's San Francisco, California trial session commencing February 5, 2024. On December 11, 2023, respondent filed a Motion for Extension of Time seeking therein to extend the time by 30 days in which to either file a stipulated or certified administrative record as required by Rule 93(a) of the Tax Court Rules of Practice and Procedure. Respondent requests 30 days from December 11, 2023, to January 11, 2024. Respondent's motion indicates that petitioner has indicated her desire to withdraw her petition and that petitioner intends to file a Motion to Withdraw.
This case appears to be a stand alone innocent spouse case under section 6015. We have previously held that we have authority to dismiss a "stand alone" section 6015 case and, in the absence of any objection by respondent, we consider it appropriate to allow petitioner to withdraw her petition. Davidson v. Commissioner, 144 T.C. 273, 279 (2015). The Court notes that there is no notice of determination attached to either the petition or respondent's answer. The Court will provide petitioner an opportunity to file a motion to withdraw her petition and or permit the parties to file a status report as to the status of resolving this case.
Premises considered, it is
ORDERED that respondent's Motion for Extension of Time, filed December 11, 2023, is granted in that petitioner shall on or before January 11, 2024, file a motion to withdraw the petition in this matter. If no such motion is filed the parties shall on or before January 18, 2024, file a status report (joint or separate) as to the then current status of this matter. In their filings the parties shall attach a copy of the notice of determination issued by respondent which forms the basis for jurisdiction in this case.