Opinion
20892-21
10-07-2021
James H. Ligon, Jr. & Debra M. Ligon Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Petitioners filed the petition in this case on June 14, 2021, seeking review of a notice of deficiency issued to petitioners for tax year 2018. On September 27, 2021, petitioners filed a Letter dated September 20, 2021. However, further review indicates that petitioners' Letter appears to be more akin to 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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' Letter dated September 20, 2021, filed September 27, 2021, is recharacterized as petitioners' Motion To Dismiss. It is further
ORDERED that petitioners' Motion To Dismiss is denied. It is further
ORDERED that, on or before October 28, 2021, 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. It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on petitioners at petitioners' current address in the Motion To Dismiss.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
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