Opinion
23534-21
11-12-2021
Fernando Rodriguez-Cornelio Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On October 4, 2021, the Court filed petitioner's letter dated September 23, 2021. Therein, petitioner requests that this case be closed on the basis that he and the IRS have resolved the underlying dispute over petitioner's Federal income tax liability for the 2018 taxable year. Petitioner has attached to his letter a copy of an IRS Notice CP3581 dated August 9, 2021, issued to petitioner indicating that the IRS has closed petitioner's examination with no changes to his Federal income tax as reported for 2018.
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. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We are therefore without authority to close this case as petitioner requests. Accordingly, we will recharacterize petitioner's letter and direct the parties as set forth below.
Upon due consideration and for cause, it is
ORDERED that petitioner's above-referenced letter is recharacterized as petitioner's motion for entry of decision. It is further
ORDERED that, on or before December 13, 2021, respondent shall file a response to petitioner's motion for entry of decision, or the parties shall file a proposed stipulated decision.