Opinion
14969-22S
08-12-2022
LORENA A. WEST & GARY G. WEST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 14, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2019 tax year. On July 18, 2022, petitioners filed a Letter Dated July 12, 2022, stating therein that this matter has been satisfactorily resolved with the IRS and they do 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 petitioners' letter indicates that this matter has been settled with respondent for an amount less than the amount set forth in the notice of deficiency, the petition in this case may not be withdrawn or dismissed by petitioners. In these circumstances, however, the parties may 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 for Entry of Decision. It is further
ORDERED that, on or before October 12, 2022, either (1) respondent shall file a response to petitioners' Motion for Entry of Decision, or (2) the parties shall file proposed stipulated decision documents so that this case may be concluded. 1