Opinion
20176-21
10-20-2021
Larry M. Morgan, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition in this case was filed on June 8, 2021. Petitioner seeks review of the notice of deficiency dated March 22, 2021, issued to him for tax year 2018. On August 9, 2021, petitioner filed a Motion To Dismiss. Among other things, in his motion petitioner states/indicates that: (1) petitioner believes he has now resolved the dispute with the IRS concerning his proposed 2018 income tax; and (2) petitioner thus would like to withdraw this Tax Court case. On October 7, 2021, respondent filed his Answer to the petition.
In a deficiency case where this Court has jurisdiction, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Since this case is based upon a deficiency notice issued to petitioner for 2018, the Court will deny petitioner's Motion To Dismiss. Under the circumstances, however, the Court will direct the parties to confer as to the present status of this case.
ORDERED that petitioner's Motion To Dismiss is denied. It is further
ORDERED that at a reasonable date and time, but no later than by November 8, 2021, the parties shall confer as to the present status of this case, including (1) the issues and/or evidence concerning petitioner's proposed 2018 tax liability, and (2) whether the parties possibly might agree to submit decision documents to the Court. It is further
ORDERED that, on or before November 24, 2021, respondent shall file a report concerning the then present status of this case.