Opinion
12293-23
09-21-2023
JOSEPH MCLAUGHLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 19, 2023, the Court received from petitioner in the above-docketed proceeding a document which, although entitled "Motion To Withdraw", was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document indicated that the case underlying this matter for taxable year 2020 had been resolved administratively with the Internal Revenue Service (IRS). On that basis, petitioner requested that the instant proceeding be withdrawn.
Upon due consideration, and because the Tax Court cannot dismiss or otherwise "withdraw" a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, it is
ORDERED that petitioner's document filed September 19, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before October 19, 2023, either (1) respondent shall file with the Court a response to petitioner's just-referenced motion, specifying therein respondent's position as to the amount(s) to be included in any decision to be entered in the case and whether petitioner is in agreement with such amount, or, alternatively (2) the parties shall submit a stipulated decision resolving this case and incorporating, if applicable, appropriate language establishing petitioner's entitlement to any overpayment.