Opinion
19119-23S
02-07-2024
MICAH JEREMIAH HACKETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On December 4, 2023, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for his 2021 tax year. On January 29, 2024, petitioner electronically submitted (1) a letter, which the Court treated as a Motion to Dismiss, and (2) four separate documents, each of which the Court treated as a Memorandum in Support of Motion to Dismiss (Docket Index Nos. 9, 10, 11, and 12). Petitioner's Motion to Dismiss reports that he received a Letter 555 from the IRS, which proposes an agreeable resolution. Petitioner therefore requests that this case be "rescinded" or be concluded in accordance with the proposed resolution reflected in the Letter 555.
With respect to petitioner's request that this case be "rescinded", we note that the Tax Court is separate and independent from the IRS.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 §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 petitioner's motion indicates that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioner.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 petitioner's Motion to Dismiss is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that petitioner's above-referenced filings at Docket Index Nos. 9, 10, 11, and 12 are each recharacterized as an Exhibit to Motion for Entry of Decision. It is further
ORDERED that, on or before April 8, 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.