Opinion
4682-23S
06-01-2023
PRAFUL C. MEHTA & CHANDA P. MEHTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Petitioners filed the petition in this case on March 3, 2023, seeking review of a notice of deficiency dated November 28, 2022, issued to petitioners for tax year 2020. On April 19, 2023, petitioners filed a Letter dated April 12, 2023. However, further review indicates that petitioners' Letter dated April 12, 2023 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 April 12, 2023, filed April 19, 2023, 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 June 22, 2023, 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.