Opinion
12763-22
04-18-2023
SHANE A. JOHNSON & DENISE M. KOZLAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case is calendared for trial during the Court's May 22, 2023, Chicago, Illinois, trial session. On April 12, 2023, petitioners filed a Motion to Withdraw Petition (Doc. 11) seeking to withdraw the petition filed to commence this case and dismiss this case. By law, the Court cannot dismiss a deficiency case over which it has jurisdiction without entering a decision to the amount due, if any, for the taxable year at issue. I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974).
If petitioners wish to have this case closed and a decision entered reflecting the basis of any settlement reached with the IRS, petitioners should contact respondent's counsel assigned to this case and arrange to sign an agreed decision document which would be filed with the Court for its consideration.
In view of the foregoing, it is hereby
ORDERED that petitioners' Motion to Withdraw Petition filed April 12, 2023, is denied