Opinion
22842-22
02-13-2023
JOHN H. BARRETT & MARGARET M. BARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioners filed the petition in this case on October 26, 2022, seeking review of a notice of deficiency dated July 29, 2022, issued to petitioners for tax year 2019. On November 15, 2022, petitioners filed a Motion to Withdraw. However, further review indicates that petitioners' Motion to Withdraw appears to be more akin to 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 Withdraw, filed November 15, 2022, is recharacterized as petitioners' Motion to Dismiss. It is further
ORDERED that petitioners' Motion to Dismiss is denied. It is further
ORDERED that, on or before March 6, 2023, 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.