Stoker v. Commissioner of Internal Revenue, 021418 FEDTAX, 141-18S

Docket Nº:141-18S
Opinion Judge:L. PAIGE MARVEL CHIEF JUDGE.
Party Name:JASON R. STOKER & ABBY L. STOKER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Case Date:February 14, 2018
Court:United States Tax Court

JASON R. STOKER & ABBY L. STOKER, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 141-18S

United States Tax Court

February 14, 2018

ORDER

L. PAIGE MARVEL CHIEF JUDGE.

The petition in this case was filed on January 2, 2018. Petitioners seek review of the notice of deficiency dated September 25, 2017, issued to them for taxable year 2015.

On February 12, 2018, petitioners filed a Letter Dated February 6, 2018 which the Court will recharacterize as petitioners' motion to dismiss. In their motion petitioners state/indicate that: (1) petitioners are attempting to resolve with the Internal Revenue Service the dispute concerning petitioners' 2015 tax liability; and (2) petitioners ask the Court to "discontinue" their Tax Court petition in this case.

The Tax Court is separate and independent from the Internal Revenue Service. In a deficiency case where we have jurisdiction, I.R.C. section 7459(d) generally requires the Court to enter a decision as to the amount of the deficiency, if any. Settles v. Commissioner, 137 T.C. 372, 374 (2012). Since this case here is based upon the September 25, 2017, deficiency notice issued to petitioners for 2015, the petition may not be withdrawn or "discontinued" by petitioners. According, we will deny petitioner's motion to dismiss.

Upon due...

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