Opinion
15235-18S 19337-19
02-11-2022
KATALIN FAZEKAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
The record shows that on May 7, 2018, respondent issued a notice of deficiency to petitioner for the taxable year 2015. On August 6, 2018, petitioner filed a timely petition, assigned Docket No. 15235-18S, challenging the notice of deficiency. On February 15, 2019, the Court entered a stipulated decision at Docket No. 15235-18S. The Court's decision at Docket No. 15235-18S is now final. I.R.C. § 7481(b).
On October 28, 2019, a second petition referencing petitioner's tax liability for 2015 was filed with the Court, commencing the case at Docket No. 19337-19. Notably, the notice of deficiency for 2015 previously challenged at Docket No. 15235-18S does not provide a basis for petitioner to invoke the Court's jurisdiction in the action at Docket No. 19337-19. Petitioner initially sought review in Docket No. 19337-19 pursuant to I.R.C. § 6404(h). After conferring with each other, the parties, in a status report filed January 19, 2022, "request the Court to recharacterize the current proceeding to a proceeding to redetermine interest under Tax Court Rule 261."
After a review of the record in both Docket No. 15235-18S and Docket No. 19337-19, upon due consideration, it is hereby
ORDERED that the Clerk of the Court shall copy the petition filed October 28, 2019, at Docket No. 19337-19 from the Court's official file and shall file it as a Motion to Redetermine Interest Pursuant to Rule 261 at Docket No. 15235-18S as of October 28, 2019, the date the petition was filed at Docket No. 19337-19. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 19337-19 is closed on the ground of duplication. It is further
ORDERED that, on or before April 4, 2022, the parties shall file with the Court a joint report at Docket No. 15235-18S (or, if that is not expedient, then separate reports) describing the status of the case. It is further
ORDERED that, if the case is not reported settled on or before April 4, 2022, petitioner shall file at Docket No. 15235-18S a supplement to the Motion to Redetermine Interest discussed in the first ordered paragraph and shall set forth therein the information listed in and required by Rule 261(b) on or before May 4, 2022.