Opinion
7025-21
08-05-2021
Richard Nguyen & Sa Bui Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
The petition in this case was filed February 26, 2021. Petitioners seek review of a notice of deficiency issued to them for tax year 2018. On August 4, 2021, petitioners electronically filed a document that they titled Administrative Record. The document submitted is a "no change" letter from the IRS concerning petitioners' 2018 tax year and, accordingly, we will recharacterize that document.
The Tax Court is separate and independent from the IRS. 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 upon a notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn by petitioner. However, the fact that this case is pending before the Court does not prevent the parties from attempting to resolve the matter between themselves and thereafter, if possible, submitting proposed decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's Administrative Record, filed August 4, 2021, is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before October 5, 2021, the parties shall confer and thereafter file either (1) a proposed stipulated decision so that this case may be concluded, or (2) written reports (preferably a joint report) with the Court concerning the then-present status of this case.