Opinion
23909-21
11-22-2021
Kenneth Ray Jaskowiak & Denise Oddone Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 2, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2018 tax year. On October 12, 2021, petitioners filed a Letter Dated October 7, 2021, stating therein that this matter has been resolved with the IRS and they do not wish to continue to prosecute this case.
However, the Tax Court is separate and independent from the IRS. 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is required by the just-referenced statute to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioners. However, in these circumstances, it would be appropriate for the parties to submit proposed stipulated decision documents for the Court's consideration.
In view of the foregoing, it is
ORDERED that petitioners' Letter Dated October 7, 2021, is recharacterized as a Motion to Dismiss. It is further
ORDERED that petitioners' Motion to Dismiss is denied. It is further
ORDERED that the parties shall confer and shall file, on or before January 24, 2022, either (1) proposed stipulated decision documents so that this case may be concluded, or (2) status reports (preferably a joint report) concerning the then-current status of this case.