Opinion
36039-21
01-26-2022
Danel A. Koonce Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 15, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for his 2019 tax year. On January 20, 2022, petitioner filed a Letter Dated January 14, 2022, indicating therein that he 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 amount of tax set forth in the notice of deficiency. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because we have jurisdiction in this case and petitioner's letter suggests that this matter is susceptible to settlement with respondent for an amount other than that set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioner. In these circumstances, however, we will direct the parties to submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's above-referenced letter is recharacterized as a motion to dismiss. It is further
ORDERED that petitioner's motion to dismiss is denied. It is further
ORDERED that the parties shall confer and, on or before March 25, 2022, shall file either (1) proposed stipulated decision documents so that this case may be concluded, or (2) written reports (preferably a joint report) with the Court concerning the then-current status of this case.