Opinion
23219-21S
12-14-2021
Estate of Donna V. Ogle, Deceased, Anne Harkins, Personal Representative Petitioner(s) v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 24, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2018 tax year. On October 18, 2021, petitioner filed a Letter Dated September 29, 2021, stating therein that this matter has been satisfactorily resolved with the IRS and petitioner does not wish to continue to prosecute this case.
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 on a notice of deficiency, the Court is required by the just-referenced statute to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioner. However, in these circumstances, it would be appropriate for the parties to confer and submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's above-referenced letter is recharacterized as a Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss is denied. It is further
ORDERED that the parties shall confer and, on or before January 31, 2022, shall file proposed stipulated decision documents so this case may be concluded.