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Newsom v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 23127-22 (U.S.T.C. Mar. 21, 2023)

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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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.


Summaries of

Newsom v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 23127-22 (U.S.T.C. Mar. 21, 2023)
Case details for

Newsom v. Comm'r of Internal Revenue

Case Details

Full title:DAVID LOWELL NEWSOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 23127-22 (U.S.T.C. Mar. 21, 2023)