Opinion
27618-21S
03-30-2022
RYAN PAUL VANEVENHOVEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition commencing the above-docketed case with respect to the taxable year 2018 was timely filed on August 9, 2021. Subsequently, on December 13, 2021, the Court received from petitioner a document requesting that the underlying petition be withdrawn, which document was filed as a letter. Therein, petitioner indicated that petitioner no longer wished to pursue a case through the Tax Court and that petitioner preferred to work directly with the Internal Revenue Service (IRS) in resolving this matter administratively.
However, because the Tax Court cannot dismiss a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, petitioner's document will be recharacterized as a Motion for Entry of Decision. Accordingly, upon due consideration, it is
ORDERED that petitioner's letter filed December 13, 2021, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before May 16, 2022, 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 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.