Opinion
8764-22
05-31-2023
FRANK L. GREGORI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
On February 15, 2023, the Court entered a Stipulated Decision in this case determining that there is no deficiency, and that petitioner is due an overpayment of $825.00, for the taxable year 2019.
On April 25, 2023, the Court received a letter submitted by petitioner. In the letter, petitioner alleges that, instead of issuing him the overpayment determined by the Court for 2019, the IRS recently withheld $925.56 from the refund that he was due for the taxable year 2022. Petitioner requests that the Court order the IRS to issue him the $825 overpayment, plus the $925.56 that was withheld from the 2022 refund.
Upon due consideration, it is
ORDERED that petitioner's above-referenced letter is recharacterized as petitioner's Motion to Enforce a Refund of Overpayment Pursuant to Rule 260.
All Rule references are to the Tax Court Rules of Practice and Procedure.
Because petitioner's motion is premature, it is further
ORDERED that petitioner's motion is denied without prejudice. It is further
ORDERED that the parties confer regarding the matters raised in petitioner's motion and file a status report on or before June 30, 2023.