Opinion
12474-21S
12-02-2021
Elizabeth A. Foster Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 17, 2021, petitioner filed a Notice of Concession. Therein, petitioner moves that this case be dismissed on the ground that since filing the petition she has conceded the case and paid the underlying tax liability that is the subject of this proceeding.
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. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We therefore lack authority to dismiss this case as petitioner requests. Accordingly, we will recharacterize petitioner's notice and direct the parties as set forth below.
The foregoing considered, it is
ORDERED that petitioner's notice of concession, filed November 17, 2021, is recharacterized as petitioner's motion for entry of decision. It is further
ORDERED that, on or before January 6, 2022, respondent shall file a response to petitioner's motion for entry of decision, or the parties shall file a proposed stipulated decision.