Opinion
25682-22S
03-07-2023
GUILAUME LEBLON & FREDERIQUE MORTIER D'AUMONT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioners filed the petition in this case on November 18, 2022, seeking review of a notice of deficiency, dated August 16, 2022, issued to petitioners for tax year 2019. On January 30, 2023, petitioners filed 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 petitioners' Motion to Dismiss is denied. It is further
ORDERED that, on or before March 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.