Opinion
2478-22S
04-13-2022
KEVIN JAMES KELLEHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 7, 2022, the Court received from petitioner in the above-docketed proceeding two documents which, although designated a "First Amended Request for Place of Trial at Philadelphia, Pennsylvania" and an affidavit in support thereof, were in the nature of and will be recharacterized as a Motion for Entry of Decision and first amendment thereto. The documents incorporated a notice from the Internal Revenue Service (IRS) and indicated that the case underlying this matter for taxable year 2018 had been resolved with the IRS. On that basis, petitioner requested that the instant proceeding be closed.
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 documents filed April 7, 2022, at Docket Entries # 5 and 6 shall be recharacterized as a Motion for Entry of Decision and First Amendment to Motion for Entry of Decision, respectively . It is further
ORDERED that, on or before May 23, 2022, either (1) respondent shall file with the Court a response to petitioner's just-referenced motion, as amended, 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.