Opinion
20859-21
10-26-2021
Mary Patricia Chapin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 21, 2021, petitioner submitted for filing in this case a document improperly titled Motion for Summary Judgment. Therein, petitioner indicates that this matter has been resolved with the IRS for a lesser amount than the amount set forth in the notice of deficiency on which this case is based. The Tax Court is separate and independent from the IRS. In a deficiency case where the Court has jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision as to the amount of the deficiency, if any. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because this case is based on a notice of deficiency, the Court is required by the just-referenced statute to enter a decision. The Court, therefore, has filed petitioner's document as a Motion for Entry of Decision. As petitioner indicates the parties have settled this matter, we will direct the parties to submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that, on or before December 8, 2021, the parties shall file either (1) proposed stipulated decision documents so this case may be concluded, or (2) or a joint report concerning the then-current status of this case.