Opinion
11080-23S
12-05-2023
SWACEY L. FLAGLER, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 4, 2023, petitioner filed electronically in the above-docketed matter a document under the designation "Motion To Enforce a Refund of Overpayment Pursuant to Rule 260". However, review shows that the underlying material is not in the nature Motion To Enforce a Refund of Overpayment Pursuant to Rule 260 of the Tax Court Rules of Practice and Procedure. That Rule contemplates a post-decision procedure, and such a motion is not applicable before the expiration of 120 days after a decision of the Court determining an overpayment has become final within the meaning of section 7481(a) of the Internal Revenue Code (I.R.C.). Here, no decision has even been entered, much less one determining an overpayment.
Accordingly, the premises considered, it is
ORDERED that the document filed December 4, 2023, as a Motion To Enforce a Refund of Overpayment Pursuant to Rule 260 shall be deemed stricken from the Court's record in this case.