Opinion
18285-21S
01-28-2022
Brandon S. Grooms & Shelly E. Drinnon-Grooms Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 24, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2018 tax year. On August 30, 2021, petitioners filed a letter, stating therein that this matter has been satisfactorily resolved with the IRS and they do 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 we have jurisdiction in this case and petitioners' letter suggests that this matter has been settled with respondent for an amount other than that set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioner. In these circumstances, however, we will direct the parties to submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioners' above-referenced letter is recharacterized as a motion to dismiss. It is further
ORDERED that petitioners' motion to dismiss is denied. It is further
ORDERED that, on or before March 25, 2022, the parties shall file either (1) proposed stipulated decision documents so this case may be concluded, or (2) written status reports (preferably a joint report) concerning the then-current status of this case.