Opinion
29725-21
01-18-2022
Gerardo Rodriguez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 8, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for his 2018 tax year. On October 14, 2021, petitioner filed a Motion to Dismiss, stating therein that this matter has been resolved with the IRS and this case should be dismissed as there is no longer any amount in controversy. On December 9, 2021, the parties filed a proposed stipulated decision for the Court's consideration.
The Tax Court is separate and independent from the IRS. 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 amount of tax determined against the taxpayer in the notice of deficiency. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because we have jurisdiction in this case and petitioner's motion suggests that this matter has been settled with respondent for an amount other than that set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioner. We will, however, enter the stipulated decision in due course.
Upon due consideration, it is
ORDERED that petitioner's above-referenced Motion to Dismiss is denied.