Opinion
23515-21
11-29-2021
Roger R. Threlfall Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 28, 2021, the Court received from petitioner a letter, which was filed as the petition to commence this case. Petitioner seeks review of a notice of deficiency issued for his and his spouse's 2018 tax year. On July 6, 2021, an amended petition was filed. Petitioner, as well as his spouse, Joanne M. Threlfall, signed the amended petition. On October 7, 2021, petitioner Roger R. Threlfall filed a Letter Dated October 1, 2021, stating therein that this matter has been resolved with the IRS and there is no need to continue to prosecute this case.
However, the Tax Court is separate and independent from the IRS. 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is required by the just-referenced statute to enter a decision and, accordingly, the petition in this case may not be withdrawn or dismissed by petitioners. In these circumstances, however, it would be appropriate for the parties to submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Roger R. Threlfall and Joanne M. Threlfall, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the Letter Dated October 1, 2021, is recharacterized as a Motion to Dismiss. It is further
ORDERED that petitioners' Motion to Dismiss is denied. It is further
ORDERED that the parties shall confer and thereafter shall file, on or before January 21, 2022, either (1) proposed stipulated decision documents so this case may be concluded, or (2) status reports (preferably a joint report) concerning the then-current status of this case.