Opinion
24282-21
02-07-2022
Patricia L. Martin & Brian N. Woolley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Petitioners filed the petition in this case on July 6, 2021, seeking review of a notice of deficiency issued to petitioners for tax year 2018. On November 22, 2021, petitioners filed a Letter dated November 15, 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 November 15, 2021, filed November 22, 2021, is recharacterized as petitioner's Motion To Dismiss. It is further
ORDERED that petitioner's Motion To Dismiss is denied. It is further
ORDERED that, on or before February 28, 2022, 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.
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