Opinion
11950-23S
08-28-2023
JON M. EWALDZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition commencing the above-docketed case with respect to the taxable year 2021 was timely filed on July 26, 2023. Subsequently, on August 24, 2023, the Court received from petitioner a document requesting that the underlying petition be dismissed, which document was filed as a letter. Therein, petitioner indicated that petitioner no longer wished to pursue a case through the Tax Court and that petitioner 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 will be recharacterized as a Motion for Entry of Decision. Accordingly, upon due consideration, it is
ORDERED that petitioner's letter filed August 24, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before September 28, 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 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.