Opinion
35723-21
06-16-2022
LANCE K. CHARLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 31, 2022, the Court received from petitioner in the above-docketed proceeding a document entitled "Motion To Dismiss Petitioner's Complaint". Therein, petitioner indicated that he no longer wished to pursue a case through the Tax Court and that he 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 was recharacterized as a Motion for Entry of Decision. By Order served May 12, 2022, the Court directed that, on or before June 30, 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 amounts to be included in any decision to be entered in the case and whether petitioner was in agreement with such amounts, 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.
On June 15, 2022, respondent filed a response to petitioner's motion. In that submission, respondent explained that, at present, the IRS Office of Appeals was working with petitioner toward reaching a settlement regarding the 2019 taxable year. The response closed with a request for additional time to seek an administrative resolution.
Accordingly, it appearing that petitioner's motion is premature at this juncture, it is
ORDERED that petitioner's Motion for Entry of Decision is denied. 1