Opinion
13316-21
10-19-2021
Michael Smyth & Kathy B. Smyth Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On October 5, 2021, petitioner Michael Smyth filed a Motion To Dismiss, requesting therein the petition in this case "be canceled" on the basis that petitioners and the IRS have now settled the underlying tax liability for tax year 2018 that is the subject of this proceeding.
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 unable to dismiss this case as Mr. Smyth requests. Accordingly, we will recharacterize Mr. Smyth's filing and direct the parties as set forth below. Upon due consideration and for cause, it is
ORDERED that petitioner Michael Smyth's Motion To Dismiss is recharacterized as petitioners' motion for entry of decision. It is further
ORDERED that, on or before November 10, 2021, respondent shall file a response to petitioners' motion for entry of decision, or the parties shall file a proposed stipulated decision.