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Noles v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 15337-22S (U.S.T.C. Nov. 15, 2022)

Opinion

15337-22S

11-15-2022

JERRY GLENN NOLES & DEANNE V. NOLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

Petitioners filed the petition in this case on June 27, 2022, seeking review of a notice of deficiency issued to petitioners for tax year 2019. On July 22, 2022, petitioners filed a Letter dated July 16, 2022. However, further review indicates that petitioners' Letter appears to be more akin to 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 petitioners' Letter dated July 16, 2022, filed July 22, 2022, is recharacterized as petitioners' Motion to Dismiss. It is further

ORDERED that petitioners' Motion to Dismiss is denied. It is further

ORDERED that, on or before December 6, 2022, the parties shall either (1) submit stipulated decision documents so this case may be concluded, or (2) file status reports (preferably a joint report) with the Court concerning the then-present status of this case.


Summaries of

Noles v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 15337-22S (U.S.T.C. Nov. 15, 2022)
Case details for

Noles v. Comm'r of Internal Revenue

Case Details

Full title:JERRY GLENN NOLES & DEANNE V. NOLES, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 15337-22S (U.S.T.C. Nov. 15, 2022)