Opinion
27859-21
01-03-2022
Marc C. Saad Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 30, 2021, petitioner electronically filed a document titled Exhibit(s), which consisted of a notice and a letter from the IRS indicating that the agency's inquiry concerning petitioner's 2019 tax year had been closed. As it appears that this matter has been resolved with the IRS, petitioner's document suggests that petitioner does not wish to continue to prosecute this case.
The Tax Court, however, 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is required by the just-referenced statute to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioner.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 submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's document titled Exhibit(s), filed December 30, 2021, 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, March 4, 2022, shall file either (1) proposed stipulated decision documents so this case may be concluded, or (2) written reports (preferably joint) with the Court concerning the then-current status of this case.