Opinion
18428-16
10-06-2016
YVETTE GARNER TAYLOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. PAIGE MARVEL, CHIEF JUDGE
On September 28, 2016, the Court received from petitioner in the above-docketed proceeding a letter which, although untitled, was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document and an attached notice from the Internal Revenue Service (IRS) indicated that the case underlying this matter for taxable year 2013 had been resolved with the IRS. On that basis, petitioner requested that the instant proceeding be closed.
Upon due consideration, it is
ORDERED that petitioner's letter filed September 28, 2016, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before October 27, 2016, 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, 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.