Opinion
6205-23
06-23-2023
MARKITA SOMERVILLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 4, 2023, the Court received from petitioner a letter. That letter was filed as the petition to commence this case, in which petitioner seeks review of a notice of deficiency issued for petitioner's 2020 tax year, to protect the taxpayer's interests to the extent possible. On June 20, 2023, petitioner filed a Motion to Dismiss, indicating that petitioner wishes to have this case dismissed in order to administratively resolve this case directly with the IRS.
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 may be settled with respondent for an amount less than the amount set forth in the notice of deficiency, the petition may not be withdrawn or dismissed by petitioner. In these circumstances, however, the parties may submit a proposed stipulated (agreed) decision for the Court's consideration in order to conclude this case.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Motion to Dismiss is denied. It is further
ORDERED that, on or before October 23, 2023, the parties shall confer concerning whether this case might be settled and shall file status reports (preferably a joint report) concerning the then-current status of this case.