Opinion
18189-22S
09-07-2022
CHRISTANNA JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 8, 2022, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for her 2021 tax year. On August 29, 2022, petitioner filed a Letter Dated August 22, 2022, stating therein that this matter has been satisfactorily resolved with the IRS and petitioner does 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 petitioner's letter indicates that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioner. In these circumstances, however, the parties may submit a proposed stipulated decision for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's above-referenced letter is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before November 7, 2022, either (1) respondent shall file a response to petitioner's Motion for Entry of Decision, or (2) the parties shall file a proposed stipulated decision so that this case may be concluded.