Opinion
27875-22S
03-24-2023
ROD A. HARMS & MARJIE K. HARMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 27, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2020 tax year. On March 6, 2023, petitioners filed a letter, indicating 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 the Court has jurisdiction in this deficiency case and petitioners' letter 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amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioners. In these circumstances, however, the parties may submit for the Court's consideration a proposed stipulated decision in order to conclude this case.
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 May 19, 2023, either (1) respondent shall file a response to petitioners' Motion for Entry of Decision, or (2) the parties shall file a proposed stipulated decision.