Opinion
27224-21
06-08-2022
KIMBERLIE ANN FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 11, 2022, the Court filed a Letter by petitioner dated February 4, 2022. Therein, petitioner advises that the IRS inquiry into her federal income tax for the 2018 taxable year has been closed. Attached to the Letter is a copy of an IRS Notice CP2005 dated November 1, 2021, indicating that there is no amount due from petitioner for such year. The Letter requests that the Petition in this case be withdrawn.
In a deficiency case where this Court has jurisdiction, as here, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We therefore lack authority to withdraw the Petition as petitioner requests. Accordingly, we will recharacterize petitioner's Letter and direct the parties as set forth below.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Letter is recharacterized as petitioner's Motion for Entry of Decision. It is further
ORDERED that, on or before July 8, 2022, respondent shall file a response to petitioner's Motion for Entry of Decision, or the parties shall file a proposed stipulated decision.