Opinion
16976-21S
10-12-2021
Jana M. Perrino Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on May 13, 2021. Petitioner seeks review of the notice of deficiency dated February 16, 2021, issued to her for tax year 2018. On September 22, 2021, respondent filed his Answer to the petition.
On September 27, 2021, petitioner filed a Motion To Dismiss. Among other things, in her motion petitioner indicates that she no longer wants to dispute the proposed 2018 tax liability determined against her by respondent in the notice of deficiency.
In a deficiency case where the Court has jurisdiction, the Court is generally required to enter a decision specifying the amount of the amount of the deficiency in tax, if any, due from petitioner for the tax year in issue. See I.R.C. sec. 7459(d). Since this case is based on a deficiency notice issued to petitioner for 2018, the Court will deny petitioner's motion to dismiss. Under the circumstances, however, the Court will direct the parties to confer as to the present status of this case, including whether the parties possibly might agree to submit proposed decision documents to the Court. It is therefore
ORDERED that petitioner's Motion To Dismiss is denied. It is further
ORDERED that at a reasonable date and time, but no later than by November 1, 2021, the parties shall confer as to the present status of this case. It is further
ORDERED that, on or before November 17, 2021, respondent shall file a Report concerning the then present status of this case.
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