Opinion
10886-24S
08-12-2024
PETER J. HENRICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 1, 2024, petitioner filed the Petition to commence this case. Therein, petitioner seeks redetermination of a deficiency in income tax for the taxable year 2021. However, on August 8, 2024, petitioner filed a Motion to Dismiss, requesting that the Court dismiss the case because "[t]his matter has finally been successfully resolved with the Internal Revenue Service."
In a deficiency case, as here, we are generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Because we cannot simply dismiss petitioner's case without entering a decision, we will deny his Motion to Dismiss.
To the extent petitioner wishes to pursue a settlement with the Internal Revenue Service as to his 2021 tax liability, he may contact the attorney who will be representing respondent (i.e., the IRS) in this matter. The contact information for that attorney will be included in the answer that respondent files to the Petition. Respondent has 60 days from the date of service of the Petition within which to file the answer. For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that petitioner's above-referenced Motion to Dismiss is denied.