Opinion
12156-21
05-15-2023
KATRINA A. CARR, AKA KATRINA JOHNSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 20, 2023, the Court received from petitioner in the above-docketed proceeding a document which, although entitled "Motion To Dismiss", was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document indicated that the case underlying this matter for taxable year 2018 had been resolved with the Internal Revenue Service (IRS) through payment. On that basis, petitioner requested that the instant proceeding be dismissed.
Upon due consideration, and 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, it is
ORDERED that petitioner's document filed February 20, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before June 9, 2023, 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 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.