Opinion
20848-21
02-26-2024
CHRIS MACDOUGALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
A Stipulated Decision entered November 11, 2022, reflects an overpayment in income tax of $9,332.00 due to petitioner for taxable year 2017. On August 4, 2023, petitioner filed a Motion to Enforce a Refund of Overpayment Pursuant to Rule 260, Tax Court Rules of Practice and Procedure (Motion to Enforce).
In a Response to the Motion to Enforce, filed September 28, 2023, respondent acknowledged that petitioner had not received a refund of the overpayment and that an account resolution specialist was working to correct an error that had caused the delay. On December 4, 2023, respondent filed a Status Report, in which he stated that a $6,091.00 payment was issued to petitioner on October 6, 2023. Respondent also reported that two more payments were scheduled to be issued on November 20 and November 27, 2023, and that respondent expected those scheduled payments to satisfy the balance owed to petitioner.
On February 9, 2024, petitioner filed a Letter in which he indicated that he has not yet received a full refund of the $9,332.00 overpayment.
Upon due consideration and for cause, it is
ORDERED that, on or before March 25, 2024, respondent shall file a status report addressing whether respondent has fully refunded the overpayment owed to petitioner. If respondent has not yet fully refunded the overpayment, respondent shall address whether any additional payments to petitioner have been scheduled.