Opinion
15761-23L
01-22-2024
ALBERTINA CAMACLANG D.B.A. EUROPA GUEST HOME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 5, 2023, the Court entered an Order of Dismissal in this collection due process case, granting respondent's unopposed Motion to Dismiss on Ground of Mootness and dismissing the case as moot. See I.R.C. §§ 6320(c), 6330(d); Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). At this time, the case remains closed. However, on December 29, 2023, petitioners filed, inter alia, a Motion for Reasonable Litigation or Administrative Costs, requesting an award of litigation and administrative costs under I.R.C. section 7430. See Weiss v. Commissioner, 88 T.C. 1036 (1987).
Rule 232(f) of the Tax Court Rules of Practice and Procedure requires that the disposition of a motion for reasonable litigation or administrative costs be included in the decision entered in the case by the Court. Because an Order of Dismissal has already been entered in this case, that decision must be vacated before the Court can consider petitioners' Motion for Reasonable Litigation or Administrative Costs. To date, petitioners have not filed a motion to vacate. See Rule 162, Tax Court Rules of Practice and Procedure. That being so, it is
ORDERED that, if petitioners intend to pursue petitioners' above-referenced Motion for Reasonable Litigation or Administrative Costs, petitioners shall file, on or before February 12, 2024, a motion to vacate the Order of Dismissal entered in this case. It is further
ORDERED that, if petitioners fail to respond to this Order, the Court will be inclined to deny petitioners' above-referenced Motion for Reasonable Litigation or Administrative Costs.