Opinion
3361-24S
03-25-2024
BEVERLY S. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 28, 2024, petitioner electronically filed the Petition to commence this case, which seeks redetermination of a deficiency in federal income tax for the taxable year 2021. To date, no answer has been filed, nor has any attorney otherwise entered an appearance on behalf of respondent in the case.
On March 21, 2024, petitioner made an additional electronic filing with the Court, designating the filing as a Motion for Entry of Decision. However, the filing consists solely of a single-page document: an apparent Internal Revenue Service Notice CP2005 dated March 11, 2024, informing petitioner that the IRS's inquiry into her federal income tax for 2021 has been closed with an amount due of $0.00.
Although the foregoing suggests that the parties may have reached a settlement agreement in this case, given the case's current procedural posture (i.e., no answer has been filed, nor has any attorney otherwise entered an appearance on behalf of respondent), we will recharacterize petitioner's filing as set forth below.
Upon due consideration and for cause, it is
ORDERED that petitioner's Motion for Entry of Decision is recharacterized as petitioner's Status Report.