Opinion
36669-21
03-16-2022
Dorothy Leight-Parks Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 13, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2018 tax year. On February 14, 2022, petitioner filed a Letter Dated February 2, 2022, stating therein that this matter has been satisfactorily resolved with the IRS and petitioner 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 amounts determined 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 indicates that this matter has been settled with respondent for less than the amount set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioner. In these circumstances, however, the parties may submit proposed stipulated decision documents for the Court's consideration so that this case may be concluded.
Upon due consideration, it is
ORDERED that petitioner's above-referenced letter is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before April 27, 2022, either (1) respondent shall file a response to petitioner's Motion for Entry of Decision, or (2) the parties shall file proposed stipulated decision documents so that this case may be concluded.