Opinion
1184-23S
04-14-2023
ROBERT ADRIAN GRIGORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 10, 2023, the Court received and filed a Letter by petitioner dated March 1, 2023. Therein, petitioner states that the IRS has closed its income tax inquiry for petitioner's 2020 taxable year and requests that the Court close this case. An apparent copy of an IRS CP2005 dated February 21, 2023, is attached thereto, advising petitioner that the aforementioned inquiry has been closed and showing an amount due from petitioner of $0.00 for 2020.
On April 4, 2023, respondent filed the Answer. Therein, respondent concedes that there is no deficiency in income tax due from, nor overpayment due to, petitioner for 2020.
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. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Thus, even if the parties have reached a settlement, as it appears has occurred in this case, the Court must enter a decision. Accordingly, we will recharacterize the Letter and take further action to resolve this case as set forth below.
In consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Letter is recharacterized as petitioner's Motion for Entry of Decision. It is further
ORDERED that, on or before May 15, 2023, either (1) respondent shall file a response to petitioner's Motion for Entry of Decision or (2) the parties shall file a proposed stipulated decision for the Court's consideration.