Opinion
25275-22S
01-03-2023
MICHAEL J. LINENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 14, 2022, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2019 tax year. On December 29, 2022, petitioner filed a Letter Dated December 21, 2022, stating therein that he has received a "no change" letter from the IRS and no longer needs 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 the Court has jurisdiction in this deficiency case and petitioner's letter indicates that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioner. In these circumstances, however, the parties may submit a proposed stipulated decision for the Court's consideration in order to conclude this case.
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 March 3, 2023, either (1) respondent shall file a response to petitioner's Motion for Entry of Decision, or (2) the parties shall file a proposed stipulated decision.