Opinion
18515-23
01-23-2024
AMANDA THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 20, 2023, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for her 2021 tax year. On March 7, 2022, petitioners filed a Motion to Dismiss, stating therein that she does not wish to continue to prosecute this case.
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 there is the possibility that this case could settle for an amount less than the amount set forth in the notice of deficiency, the petition may not be withdrawn or dismissed by petitioner.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, in order to conclude this case the parties may submit a Proposed Stipulated Decision for the Court's consideration.
Upon due consideration, it is ORDERED that petitioner's above-referenced Motion to Dismiss is denied. It is further
ORDERED that, on or before May 22, 2024, the parties shall file either (1) a Proposed Stipulated Decision, or (2) a written report (preferably a joint report) concerning the then-current status of this case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you commenced your case in paper form and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.