Opinion
17782-21
09-30-2021
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On May 17, 2021, petitioner filed a petition in letter form dated April 19, 2021, in which she states, "Please find attached a copy of my Notice of Deficiency to which I am petitioning (Exhibit 1). I believe that I do not owe any taxes due to the fact that I sent in an Offer in Compromise for my December 23, 2020, see attached (Exhibit 2)…." On September 14, 2021, petitioner filed a Motion To Dismiss, in which she states, "Please dismiss the petition that you have scheduled. The letter dated April 19, 2021 was to advise you that I sent in an Offer in Compromise and was working with the individual. Also, can you please return the documents to Mr. Carrol."
Upon due consideration, it is
ORDERED that, on or before October 21, 2021, respondent shall file a response to petitioner's Motion To Dismiss.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
1