Opinion
6334-22S
04-12-2022
DAVID LEONARD DIESSELHORST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 1, 2022, petitioner electronically filed documents designated as "Exhibit(s)" at Docket Index Nos. 5, 6, 7, 8, and 9. With the exception of the filing at Docket Index No. 8, which consists of a copy of the Notice of Deficiency upon which this case is based, the Court will strike the aforementioned filings from the record, insofar as they appear to consist of documents in the nature of evidence. Petitioner is advised that these documents have not been received into evidence by the Court and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter.
If, in an effort to settle this matter before trial, petitioner would like respondent to review and consider certain documents, petitioner may provide those documents directly to respondent's counsel. The contact information for respondent's counsel will be included in the answer that respondent files to the Petition in this case. For more information, petitioner is directed to consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
On April 9, 2022, petitioner filed a document designated as a Stipulation of Settlement. The filing includes a letter dated April 9, 2022, wherein petitioner states: "Please be advised that the above reference[d] petition can be terminated. IRS sent notification of agreement to my payment in full." Attached to the letter is an apparent partial copy of an IRS Notice CP21B dated April 11, 2022, and addressed to petitioner, stating that he is due a refund of $9.35 in his federal income tax for the 2018 taxable year.
In a deficiency case where this Court has jurisdiction, as here, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We therefore lack authority to terminate this case as petitioner suggests. Accordingly, we will recharacterize petitioner's Stipulation of Settlement and direct the parties as set forth below.
Upon further review of the record in this case, the Court notes that the Notice of Deficiency was jointly issued to petitioner and Carolyn Richar, and that she has signed the Petition in this case. We will thus amend the caption accordingly.
The foregoing considered, it is
ORDERED that the caption of this case is amended to read: "David Leonard Diesselhorst & Carolyn Richar, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that petitioner's Exhibit(s), filed April 1, 2022, at Docket Index Nos. 5, 6, 7, and 9, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that petitioner's Exhibit(s), filed April 1, 2022, at Docket Index No. 8, are recharacterized as petitioner's Amendment to Petition. It is further
ORDERED that petitioner's Stipulation of Settlement, filed April 9, 2022, is recharacterized as petitioner's Motion for Entry of Decision. It is further
ORDERED that, on or before May 12, 2022, respondent shall file a response to petitioner's Motion for Entry of Decision, or the parties shall file a proposed stipulated decision for the Court's consideration.