Opinion
6163-22
04-19-2022
ROGER NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On April 13, 2022, the Court received from petitioner in the above-docketed proceeding a document which, although entitled "Motion To Dismiss", 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 2018 had been resolved with the IRS. On that basis, petitioner requested that the instant proceeding be dismissed.
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 document filed April 13, 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.