Opinion
13345-23S
10-23-2023
JENNIFER ELAINE SIMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 21, 2023, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2020 tax year. On October 19, 2023, petitioner filed a Motion to Dismiss indicating that petitioner does 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 the Court has jurisdiction in this deficiency case and it is possible this matter will be resolved 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amount less than the amount set forth in the notice of deficiency on which this case is based, the petition may not be withdrawn or dismissed by petitioner. In these circumstances, however, in order to conclude this case the parties may submit a Proposed Stipulated Decision for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioner's Motion to Dismiss is recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before February 20, 2024, either (1) the parties shall file a Proposed Stipulated Decision, or (2) respondent shall file a response to petitioner's Motion for Entry of Decision.