Opinion
13320-23
01-09-2024
ERIC N. ODIGIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition commencing the above-docketed case with respect to the taxable years 2017, 2018, 2019, and 2020 was timely filed on August 21, 2023. Subsequently, on December 19, 2023, the Court received from petitioner a Motion To Dismiss, asking that the petition be voluntarily dismissed.
However, the Tax Court cannot dismiss a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, and petitioner's intent with respect to conceding the case is such manner are unclear.
Accordingly, the premises considered, it is ORDERED that petitioner's Motion To Dismiss filed December 19, 2023, is denied. It is further
ORDERED that the time within which petitioner shall file a reply, if any, to the answer in accordance with Rule 37(a) and (b) of this Court's Rules is hereby extended to January 29, 2024.