Opinion
2981-23S
06-12-2023
CARLOS PALACIOS & NICOLA KEMMERER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 6, 2023, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2020 tax year. On April 24, 2023, petitioners filed a Letter, stating therein that they would like to "withdraw [this] case from the docket" and "place [it] into 'mediation'."
The Tax Court is separate and independent from the IRS. To the extent that petitioners may be seeking to dismiss this case, petitioners are advised that if the Court dismisses a deficiency case for a reason other than for lack of jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision for the Commissioner for the amounts determined in the notice of deficiency. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because the Court has jurisdiction in this deficiency case and it is possible that this matter will be settled with respondent for an amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioners. Petitioners are additionally advised that they may have an opportunity to discuss settlement of this case with the IRS Independent Office of Appeals prior to this case being calendared for trial.
Upon due consideration of the foregoing, it is
ORDERED that, to the extent petitioners' above-referenced Letter constitutes a request that this case be dismissed, that request is denied.