Opinion
13790-21
04-21-2022
LISA STATLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The petition commencing the above-docketed case with respect to the taxable year 2017 was timely filed on April 19, 2021. Subsequently, on April 11, 2022, the Court received from petitioner a document requesting that the underlying petition be dismissed, which document was so filed as a Motion To Dismiss. Therein, petitioner indicated that petitioner no longer wished to contest the underlying notice of deficiency through pursuit of a case before the Tax Court.
However, 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, petitioner's document will be recharacterized as a Motion for Entry of Decision. Accordingly, upon due consideration, it is
ORDERED that petitioner's Motion To Dismiss filed April 11, 2022, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before May 20, 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 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.