Opinion
14269-24S
09-06-2024
IAN MICHAEL HAFNER & CHRISTINE-CLAYRE FLASHMAN HAFNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 3, 2024, petitioners filed the Petition to commence this case, indicating therein that they seek review of a notice of deficiency issued for their 2021 tax year. On September 5, 2024, petitioners provided the Court with several documents in the nature of evidence and filed a Motion to Dismiss based upon those documents.
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 this matter may be settled for an amount less than the amount set forth in the notice of deficiency, the Petition may not be withdrawn or dismissed by petitioners.
Upon due consideration, it is
ORDERED that petitioners' above-referenced Motion to Dismiss is denied.