Opinion
3002-22S
06-17-2022
DOROTHY M. SPARKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioner filed the petition in this case on January 24, 2022, seeking review of a notice of deficiency issued to petitioner for tax year 2018. On March 14, 2022, petitioner filed a Letter dated March 6, 2022. However, further review indicates that petitioner's Letter appears to be more akin to a Motion To Dismiss.
In a deficiency case where the Court has jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision as to the amount of the deficiency, if any. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because this case is based on a notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.
Upon due consideration, it is
ORDERED that petitioner's Letter dated March 6, 2022, filed March 14, 2022, is recharacterized as petitioner's Motion To Dismiss. It is further
ORDERED that petitioner's Motion To Dismiss is denied. It is further
ORDERED that, on or before July 8, 2022, the parties shall either (1) submit stipulated decision documents so this case may be concluded, or (2) file status reports (preferably a joint report) with the Court concerning the then-present status of this case.
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