Opinion
20848-21
10-06-2023
CHRIS MACDOUGALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 17, 2022, the Court entered a stipulated decision in this case. On August 4, 2023, petitioner filed a Motion to Enforce a Refund of Overpayment Pursuant to Rule 260 asserting that the overpayment shown in the stipulated decision had not been paid to him. By order issued September 12, 2023, the Court ordered respondent to file a response to the motion.
In a response filed September 28, 2023, respondent admitted that petitioner had not received the overpayment. Respondent states that petitioner's request has been forwarded to the Appeals Account Resolution Team, but that the specialist assigned to the case has not yet provided a timeline for the payment.
For cause, it is
ORDERED that the parties shall, on or before December 4, 2023, file a joint report providing an estimated time frame for resolution of the delayed overpayment.