Opinion
28205-21S
02-22-2022
Harold Thomas Ward, Jr. & Colleen S. Ward Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On August 20, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2018 tax year. On November 29, 2021, petitioners filed a Letter Dated November 20, 2021, stating therein that this matter has been resolved with the IRS and they do not wish to continue to prosecute this case.
The Tax Court, however, 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 we have jurisdiction in this case and petitioners' letter suggests that this matter has been settled with respondent for an amount other than that set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioners. In these circumstances, however, we will direct the parties to submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that petitioners' above-referenced letter 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, on or before April 18, 2022, shall file either (1) proposed stipulated decision documents so that this case may be concluded, or (2) written reports (preferably a joint report) with the Court concerning the then-current status of this case.