Opinion
7382-21S
09-20-2021
Andrew Timms & Sabrina Timms Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Petitioners filed the petition in this case on May 17, 2021, seeking review of a notice of deficiency, dated February 16, 2021, issued to petitioners for tax year 2018. On August 30, 2021, 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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. It is further
ORDERED that, on or before October 12, 2021, 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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