Opinion
17782-21
10-07-2021
Kim Rouse Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Petitioner filed the petition in this case on May 17, 2021, seeking review of a notice of deficiency, dated April 12, 2021, issued to petitioner for tax year 2018. On September 14, 2021, petitioner filed a Motion To Dismiss.
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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.
Upon due consideration, it is
ORDERED that petitioner's Motion To Dismiss is denied.
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