Opinion
21269-22
07-14-2023
AHMED SALEM & NOOR O. OBAID, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial during the Court's October 30, 2023, Chicago, Illinois, trial session. On July 10, 2023, the Court received a document from petitioners that it filed as petitioners' Letter Dated June 12, 2023. The Letter states that petitioners "would like to withdraw [the] Petition since [the] matter has been resolved to [their] satisfaction."
The Court cannot dismiss a deficiency case (such as this) over which it has jurisdiction without entering a decision as to the amount due, if any, for the taxable year at issue. See I.R.C. § 7459(d); Settles v. Commissioner, 138 T.C. 372, 374 (2012).
If petitioners wish to have this case closed and a decision entered reflecting the basis of any settlement reached with the IRS, they should contact counsel for respondent with a view to preparing a stipulated decision document that resolves all issues in the case.
In consideration of the foregoing, it is
ORDERED that petitioners' Letter Dated June 12, 2023, shall be recharacterized as petitioners' Motion to Withdraw Petition. It is further
ORDERED that petitioners' Motion to Withdraw Petition is denied.