Opinion
21190-21S
01-07-2022
Hazel M. Ralston Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 8, 2021, the Court received from petitioner in the above-docketed proceeding a document which, although untitled, entitled "Motion To Dismiss", was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document indicated that the case underlying this matter for taxable year 2018 had been resolved with the Internal Revenue Service (IRS). On that basis, petitioner requested that the instant proceeding be withdrawn.
Upon due consideration, and because the Tax Court cannot dismiss a deficiency case (in contrast to a collection case) for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, and the parties having since submitted a Proposed Stipulated Decision, it is
ORDERED that petitioner's document filed December 8, 2021, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, to facilitate entry of the stipulated decision, petitioner's just-referenced Motion for Entry of Decision is granted.