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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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