Opinion
3334-23S
01-08-2024
KARRIE COLLEEN MYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 1, 2023, the Court entered in this case an Order and Decision, which among other things provided that petitioner is due an overpayment with respect to her 2021 tax year. On December 28, 2023, petitioner filed a Letter Dated December 18, 2023, reporting to the Court that she has not yet received her overpayment from the Internal Revenue Service and requesting that the Court ensure that her refund is sent to her as soon as possible.
Petitioner is advised that the Court is separate and independent from the IRS and is not involved in the processing of her overpayment. Petitioner may contact the IRS directly for information concerning the overpayment due to her. Respondent's counsel's contact information is included in the Settlement Stipulation, filed in this case on October 16, 2023. Petitioner is also advised that, if she does not receive her overpayment within 120 days of the date the Order and Decision entered in this case becomes final (90 days after entry), she may file a Motion to commence a Proceeding To Enforce Overpayment Determination under Rule 260, Tax Court Rules of Practice and Procedure (which are available on the Court's website, www.ustaxcourt.gov).
Upon due consideration of the foregoing, it is
ORDERED that the Court will take no action with respect to petitioner's above-referenced letter.