Opinion
5821-24S
05-01-2024
VICKIE SENFT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 25, 2024, the Court received from petitioner in the above-docketed proceeding a document which, although designated for electronic filing purposes as "Administrative Record," 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 2021 had been resolved with the Internal Revenue Service (IRS) based on information provided by petitioner. On that basis, petitioner appeared to suggest that the instant proceeding should be closed.
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' document filed April 25, 2024, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before May 22, 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(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.