Opinion
19314-22
10-04-2022
YUFANG LI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 6, 2022, the Court filed a Letter dated August 30, 2022, by Benedict C. DiVenti Jr. In the Letter, Mr. DiVenti identifies himself as an accountant for petitioner and requests that the Petition in this case "be withdrawn since the matter was closed by the Internal Revenue Service." Attached to the Letter is an apparent IRS Notice CP2005 dated August 29, 2022, indicating that the inquiry into petitioner's taxable year 2020 has been closed with an amount due of $0.00.
A review of the Court's records shows that Mr. DiVenti is not admitted to practice before this Court and accordingly cannot be recognized as representing petitioner in this case. Consequently, Mr. DiVenti will not be associated with this case. Petitioner and Mr. DiVenti are advised that the United States Tax Court, which is separate and independent from the Internal Revenue Service, has certain requirements that must be met before an individual can be recognized as representing taxpayers before the Court. Petitioner and Mr. DiVenti are encouraged to review the publication, "Representing a Taxpayer Before the U.S. Tax Court," a copy of which will be attached to this Order.
As noted, the aforementioned Letter seeks to withdraw the Petition in this case on the basis that the parties have resolved the dispute over the underlying tax liability. 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). Therefore, even if the parties have reached a settlement, as it appears may have occurred in this case, the Court must enter a decision. Accordingly, we will direct the parties as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall attach to this Order a copy of the Court's publication, "Representing a Taxpayer Before the U.S. Tax Court." It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order (with the attachment noted above) on Benedict C. DiVenti Jr. at the return address listed on the envelope bearing the above-referenced Letter. It is further
ORDERED that, on or before November 18, 2022, the parties shall file either a proposed stipulated decision or a joint report regarding the then-present status of this case.