Opinion
13480-24
09-18-2024
RASHONDIA GAINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 16, 2024, the Court received from petitioner in the above-docketed proceeding a document which, although entitled "Motion To Dismiss", was in the nature of and will be recharacterized as a Motion for Entry of Decision. 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 and was apparently in the process of doing so. On that basis, petitioner requested that the instant proceeding be withdrawn.
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 petitioner's document filed September 16, 2024, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before October 30, 2024, 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(s) 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.