Opinion
25040-22
12-23-2022
DAVID HESKIAOFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 19, 2022, petitioner submitted a letter, which the Court filed as a motion for entry of decision. Therein, petitioner states that this matter has been resolved with the Internal Revenue Service and he wishes to withdraw his petition.
Upon due consideration, and because the Tax Court cannot dismiss a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, it is
ORDERED that, on or before January 20, 2023, the parties shall confer and thereafter either (1) respondent shall file a response to petitioner's motion for entry of decision, or (2) the parties shall file proposed stipulated decision documents so that this case may be concluded.