Opinion
23127-22
03-21-2023
DAVID LOWELL NEWSOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioner filed the petition in this case on October 31, 2022, seeking review of a notice of deficiency, dated October 17, 2022, issued to petitioner for tax year 2020. On February 13, 2023, petitioner filed 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 petitioner's Motion to Dismiss is denied.