Opinion
13169-24S
09-10-2024
DEBRA GORDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 12, 2024, petitioner filed the Petition to commence this case, seeking review of a notice of deficiency issued for her 2021 tax year. On September 9, 2024, petitioner filed a Letter Dated August 26, 2024, stating therein that this matter has been resolved with the IRS. Petitioner's letter suggests that she does not wish to continue to prosecute this case.
The Tax Court is separate and independent from the IRS. If the Court dismisses a deficiency case for a reason other than for lack of jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a Decision for the Commissioner for the amounts determined in the notice of deficiency. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because the Court has jurisdiction in this deficiency case and it is possible that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency, the Petition may not be withdrawn or dismissed by petitioner. In these circumstances, however, in order to conclude this case the parties may submit a Proposed Stipulated Decision for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioners' above-referenced letter is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before November 12, 2024, either (1) the parties shall file a Proposed Stipulated Decision, or (2) respondent shall file a response to petitioner's Motion for Entry of Decision.