Opinion
34710-21S
04-26-2022
ANGELA KUKODA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 14, 2022, the Court received from petitioner in the above-docketed proceeding a letter which, although untitled, was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document and an attached notice from the Internal Revenue Service (IRS) indicated that the case underlying this matter for taxable year 2019 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 letter filed February 14, 2022, shall be recharacterized as a Motion for Entry of Decision. 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, 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.