Opinion
21675-21
09-29-2021
Janet E. Lindsay Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 21, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2018 tax year. On September 17, 2021, petitioner filed a motion to dismiss on ground of mootness, asserting therein that this matter has been satisfactorily resolved with the IRS, petitioner does not wish to continue to prosecute this case, and there is no longer any justiciable controversy.
The Tax Court is separate and independent from the IRS. 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 by the just-described statute to enter a decision and, accordingly, this case cannot be moot and the petition in this case may not be withdrawn or dismissed by petitioner. However, in these circumstances, it would be appropriate for the parties to submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's motion to dismiss on ground of mootness is recharacterized as a motion for entry of decision. It is further
ORDERED that at a reasonable time, but no later than November 24, 2021, the parties shall confer and file either (1) proposed stipulated decision documents so that this case may be concluded, or (2) written reports (preferably joint) with the Court concerning the then-current status of this case.
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