Opinion
27684-21
12-22-2021
Thomas E. Tanksley Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On November 12, 2021, the Court filed petitioner's letter dated November 4, 2021. Therein, petitioner states that he would like to withdraw the petition in this case.
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 therefore lack authority to withdraw the petition as petitioner requests. Accordingly, we will recharacterize petitioner's letter and direct the parties as set forth below.
The foregoing considered, it is
ORDERED that petitioner's above-referenced letter is recharacterized as petitioner's motion for entry of decision. It is further
ORDERED that, on or before January 21, 2022, respondent shall file a response to petitioner's motion for entry of decision, or the parties shall file a proposed stipulated decision.