Opinion
22549-21
04-19-2024
GANIYU O. OBANIGBA & BUCKY OBASA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's April 29, 2024, trial session in St. Louis, Missouri. The Petition in this case was filed on June 17, 2021. Petitioners seek a review of the notice of deficiency dated March 15, 2019, issued to petitioners for the taxable years 2013 and 2014. On October 28, 2021, respondent filed an Answer to the Petition. On April 18, 2024, petitioners filed a Motion to Dismiss. In the motion, petitioners request that the Court "dismiss the above-entitled cause [sic] without prejudice."
The Tax Court is separate and independent from the Internal Revenue Service. In a deficiency case where the Court has jurisdiction, I.R.C. 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 issued to petitioners for 2013 and 2014, the Court is required to enter a decision and, accordingly, the Petition in this case may not be withdrawn by petitioners. The parties shall confer as to the present status of this case, and whether the parties possibly might agree to submit proposed decision documents to the Court. Upon due consideration, it is
ORDERED that petitioners' Motion to Dismiss (Doc. 41), filed April 18, 2024, is denied. The parties are advised that the case remains calendared for a hearing and for trial at the aforementioned trial session.
Petitioners are advised that failure to appear at the calendar call at 10:00 AM on April 29, 2024, or otherwise appear for trial, in the Thomas F. Eagleton U.S. Courthouse, 111 South 10th Street, Room 9.170, 9th Floor St. Louis, MO 63102, is likely to result in the dismissal of this case and entry of decision against petitioners.