Opinion
17612-23
12-29-2023
GRAEME S. HENDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioner filed the petition in this case on November 8, 2023, seeking review of a notice of deficiency dated October 30, 2023, issued to petitioner for tax year 2020. On December 22, 2023, petitioner filed a Motion to Dismiss on Ground of Mootness. However, further review indicates that petitioner's Motion to Dismiss of Ground of Mootness appears to be more akin to a Motion to Dismiss.
In a deficiency case where the Court has jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision as to the amount of the deficiency, if any. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because this case is based on a notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.
Upon due consideration, it is
ORDERED that petitioner's Motion to Dismiss on Ground of Mootness, filed December 22, 2023, is recharacterized as petitioner's Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss is denied. It is further
ORDERED that, on or before January 19, 2024, the parties shall either (1) submit stipulated decision documents so this case may be concluded, or (2) file status reports (preferably a joint report) with the Court concerning the then-present status of this case.