Opinion
8894-21
09-16-2021
Antonio S. Howton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On September 3, 2021, petitioner filed an Agreed Computation for Entry of Decision. Therein, petitioner asserts that the parties have reached a basis for settlement resolving this matter and requests a "voluntary dismissal" of the petition in this case.
In a deficiency case where this Court has jurisdiction, as here, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We are therefore unable to dismiss this case as petitioner requests. Accordingly, we will recharacterize petitioner's filing and direct the parties as set forth below.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended to read: "Antonio S. Howton & Valerie F. Howton, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the Clerk of the Court shall recharacterize petitioner's Agreed Computation for Entry of Decision, filed September 3, 2021, as petitioners' Motion for Entry of Decision. It is further
ORDERED that, on or before October 7, 2021, respondent shall file a Response to petitioners' Motion for Entry of Decision, or the parties shall file a proposed stipulated decision so that this case may be concluded.
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