Opinion
18641-23S
02-05-2024
JOSEPH M. KEPICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 23, 2024, petitioner filed a Motion to Withdraw Petition. By the Motion, petitioner "request[s] the court's permission to withdraw from this case" and states that he "will assume responsibility for [the] outstanding balance for [his] 2021 taxes."
In a deficiency case, as here, we are 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 are therefore unable to grant the relief that petitioner seeks. However, in view of petitioner's request, and the fact that the dispute over the underlying tax liability in this case may have been resolved, we will take action as set forth below.
In consideration of the foregoing, it is
ORDERED that petitioner's Motion to Withdraw Petition is recharacterized as petitioner's Motion for Entry of Decision. It is further
ORDERED that, on or before March 6, 2024, either (1) respondent shall file a response to petitioner's Motion for Entry of Decision or (2) the parties shall file a proposed stipulated decision for the Court's consideration.