Opinion
17796-22S
04-06-2023
ANGELA S. ZANNI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge.
Petitioner filed the petition in this case on August 5, 2022, seeking review of a notice of deficiency, dated May 16, 2022, issued to petitioner for tax year 2020. On March 15, 2023, the Court filed petitioner's 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notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.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 petitioner's Motion to Dismiss, filed March 15, 2023, is denied. It is further
ORDERED that the parties shall on or before April 28, 2023, file a Proposed Stipulated Decision or a joint Status Report as to the then-present status of this case.