Opinion
20276-22
03-07-2023
EDWARD P. ZALESKI & KRISTI L. COLEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh, Judge.
This case is currently set for trial at the Court's June 12, 2023, Milwaukee, Wisconsin trial session. On February 22, 2023, petitioners filed a Motion to Dismiss, advising that the matters related to the tax year at issue in this case have been resolved, and petitioners "do not need to pursue this matter further."
In a deficiency case where this Court has jurisdiction, the Court generally is required to enter a decision specifying the amount of deficiency, if any, for the tax year in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Because we cannot simply dismiss petitioners' case without entering a decision, we will deny petitioners' motion to dismiss.
If petitioners do not wish to prosecute this case, petitioners should contact counsel for respondent to discuss preparing a stipulated decision document that resolves all issues in the case. Upon due consideration and for cause, it is hereby
ORDERED that petitioners' Motion to Dismiss, filed February 22, 2023, is denied. It is further
ORDERED that the parties shall, on or before April 6, 2023, file status reports regarding the then present-status of this case.