Opinion
18490-23
12-01-2023
LISA PATTISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
The petition commencing the above-docketed case with respect to the taxable year 2020 was timely filed on November 20, 2023. Subsequently, on November 28, 2023, the Court received from petitioner a document requesting that the underlying petition be retracted, which document was filed as a letter.
However, because the Tax Court cannot dismiss or otherwise withdraw a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, petitioner's document will be recharacterized as a Motion for Entry of Decision. Accordingly, upon due consideration, it is
ORDERED that petitioner's document filed November 28, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before January 26, 2024, 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 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.