Opinion
4401-23
04-18-2023
BENJAMIN J. STOFFEL & AMY L. STOFFEL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Petitioners filed the petition in this case on March 29, 2023, seeking review of a notice of deficiency, dated January 3, 2023, issued to petitioners for tax year 2020. On April 14, 2023, petitioners filed 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 petitioners' Motion to Dismiss is denied.