Opinion
1376-22S
03-11-2022
Michael R. Meyer & Cheryl A. Meyer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 2, 2022, petitioners filed a Motion To Dismiss. Therein, petitioners seek to dismiss their petition in this case seeking a redetermination of the deficiency notice issued to them for tax year 2019. Among other things, petitioners state they have resolved their dispute with the IRS as to their 2019 tax liability
In a deficiency case where this Court has jurisdiction, as here, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). It is therefore
ORDERED that petitioners' Motion To Dismiss filed March 2, 2022, is denied. 1