Opinion
20324-21S
11-12-2021
Cindy Chris Johnson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 4, 2021, the Court filed petitioner's letter dated September 30, 2021. Therein, petitioner requests that the petition in this case be withdrawn on the basis that she and the IRS have resolved the underlying dispute over petitioner's Federal income tax liability for the 2018 taxable year.
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 are therefore without authority to withdraw the petition as petitioner requests. Accordingly, we will recharacterize petitioner's letter and direct the parties as set forth below.
Upon due consideration and for cause, 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 December 13, 2021, respondent shall file a response to petitioner's motion for entry of decision, or the parties shall file a proposed stipulated decision.