Opinion
4787-22
02-07-2023
SANDRA J. KMETKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioner filed the petition in this case on March 14, 2022, seeking review of a notice of deficiency, dated February 11, 2022, issued to petitioner for tax year 2019. On October 24, 2022, petitioner filed a Motion to Dismiss and three supplements to her motion.
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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 Motion to Dismiss, as supplemented, is denied. It is further
ORDERED that, on or before February 28, 2023, 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.