Opinion
28922-21S
04-08-2022
JULIA KANESAWA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Petitioner filed the petition in this case on August 27, 2021, seeking review of a notice of deficiency issued to petitioner for tax year 2018. On December 13, 2021, petitioner filed a Letter dated December 1, 2021. However, further review indicates that petitioner's Letter appears to be more akin to a Motion To Dismiss.
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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.
Upon due consideration, it is
ORDERED that petitioner's Letter dated December 1, 2021, filed December 13, 2021, is recharacterized as petitioner's Motion To Dismiss. It is further
ORDERED that petitioner's Motion To Dismiss is denied. It is further
ORDERED that, on or before April 29, 2022, the parties shall either (1) submit stipulated decision documents so this case may be concluded, or (2) file status reports (preferably a joint report) with the Court concerning the then-present status of this case.
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