Opinion
14059-23
10-17-2023
MICHAEL J. SCHREIBER & MARGARET A. SCHREIBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 4, 2023, petitioners filed the petition to commence this case, indicating they seek review of a notice of deficiency issued for their 2021 tax year. No notice of deficiency is attached to the petition. On October 10, 2023, petitioners filed a Letter Dated September 25, 2023, stating therein that this matter has been satisfactorily resolved with the IRS and they do not wish to continue to prosecute this case.
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 amounts determined in the notice of deficiency. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because it appears the Court may have jurisdiction in this deficiency case and petitioners' letter indicates that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioners. In these circumstances, however, the parties may submit a Proposed Stipulated Decision for the Court's consideration in order to conclude this case.
Upon due consideration, it is
ORDERED that petitioners' above-referenced letter is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before December 18, 2023, either (1) the parties shall file a Proposed Stipulated Decision, or (2) respondent shall file a response to petitioners' Motion for Entry of Decision.