Opinion
27575-22
07-26-2023
KAREN LEE SHUSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
This case is calendared for trial during the Court's Cincinnati, Ohio trial session, scheduled to begin September 11, 2023. On July 7, 2023, petitioner Karen Lee Shuster filed a motion to withdraw petition seeking to withdraw the petition filed to commence this case and dismiss this case. By law, the Court cannot dismiss a deficiency case over which it has jurisdiction without entering a decision as to the amount due, if any, for the taxable year at issue. I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974).
If Ms. Shuster wishes to have this case closed and a decision entered reflecting the basis of any settlement reached with the IRS, she should contact counsel for the Commissioner assigned to this case and arrange to sign an agreed decision document, which would be filed with the Court for its consideration.
Upon due consideration, it is
ORDERED that Ms. Shuster's motion to withdraw petition filed July 7, 2023, is denied.