Opinion
5396-23
05-11-2023
JAMES B. ECKMAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 24, 2023, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for his 2018 tax year. On April 20, 2023, petitioner filed a document designated "Motion to Dismiss," stating therein that this matter has been resolved with the IRS and petitioner does not wish to continue to prosecute this case.
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 the purported Motion to Dismiss filed April 20, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that petitioner's just-referenced Motion for Entry of Decision is granted, and the stipulated decision will be entered in due course.