Opinion
5367-21
01-31-2022
Zhirong Liang & Xiaoqing Liu Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh Judge.
Petitioners filed a petition to commence this case on April 28, 2021, seeking review of a notice of deficiency dated February 16, 2021. The case is currently set for trial at the Court's February 28, 2022, San Diego, California trial session. On January 26, 2022, petitioners filed multiple documents at docket entries #9-#17. At docket entry #16 petitioners filed a "Brief in Support of Motion to Dismiss" which the Court will recharacterize as petitioners' "Motion to Dismiss". The motion advised the Court that this case has "been resolved with the IRS" and petitioners' would like to "dismiss the petition". In a deficiency case where this Court has jurisdiction, the Court is generally required to enter a decision specifying the amount of deficiency, if any, for the tax year in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Accordingly petitioners' Motion to Dismiss must be denied. However, the parties may submit stipulated decision documents if the parties settle this case. Upon due consideration and for cause, it is hereby
ORDERED that petitioners' "Brief in Support of Motion to Dismiss", filed at docket entry #16 is retitled petitioners' "Motion to Dismiss" as of the date of this Order. It is further
ORDERED that the documents petitioners filed at docket entries #9-#15, and #17 are stricken from the record and made not viewable. It is further
ORDERED that petitioners' Motion to Dismiss is denied. It is further
ORDERED that the parties shall, on or before February 18, 2022, file status reports regarding the then present-status of this case, or submit stipulated decision documents to the Court.