Opinion
1173-24S
09-12-2024
HELEN GATHERCOLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel Special Trial Judge
On September 5, 2024, the Court received a letter from petitioner indicating that she wanted to settle her case. The Court cannot dismiss a deficiency case over which it has jurisdiction without entering a decision. Therefore, and upon due consideration, it is
ORDERED that the letter from petitioner is hereby recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before October 2, 2024, respondent shall file a response to the above-described motion.