Opinion
25404-21S
11-17-2021
Jordan Thomas Shouse Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 11, 2021, petitioner filed certain documents titled as "Exhibit(s)". That filing appears to consist of documents in the nature of evidence. We advise petitioner that evidentiary materials are not filed with the Court. Instead, after counsel for the Internal Revenue Service files an answer in this case, petitioner should contact directly the counsel identified in the answer and exchange any evidence with him or her as part of the pretrial process. If the case has not settled by the time of trial, petitioner may introduce any evidence at that time.
On October 22, 2021, petitioner filed a motion to dismiss. Therein, petitioner moves that this case be dismissed on the ground that he and the IRS have resolved the underlying dispute over petitioner's Federal income tax for 2019 taxable year.
In a deficiency case where this Court has jurisdiction, as here, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We are therefore without authority to dismiss this case as petitioner requests. Accordingly, we will recharacterize petitioner's motion to dismiss and direct the parties as set forth below.
The foregoing considered, it is
ORDERED that petitioner's Exhibit(s), filed October 11, 2021, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that petitioner's motion to dismiss, filed October 22, 2021, is recharacterized as petitioner's motion for entry of decision. It is further
ORDERED that, on or before December 15, 2021, respondent shall file a response to petitioner's motion for entry of decision, or the parties shall file a proposed stipulated decision.