Opinion
16532-23
04-25-2024
VINCENT LADERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
Pending before the Court is petitioner's Motion to Dismiss, filed April 23, 2024. In the motion, petitioner requests that the Court dismiss this case pursuant to Tax Court Rule 53. In a deficiency case where this Court has jurisdiction, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Since this case is based upon a deficiency notice issued to petitioner for 2021, the Court will deny petitioner's Motion to Dismiss.
Accordingly, it is
ORDERED that petitioner's Motion to Dismiss is denied.