Opinion
9043-19
06-15-2023
LISA CHRISTOPH TOWARNICKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ALBERT G. LAUBER JUDGE
The Court entered a stipulated decision in this case on November 1, 2021. That decision showed no deficiency in income tax due from petitioner for the taxable year 2016 and an overpayment due to petitioner for that year in the amount of $89,683. The parties included a below-the-line stipulation that "interest will be credited or paid as provided by law on any overpayment in tax due to petitioner, and such overpayment shall be refunded."
On June 8, 2023, petitioner filed a Motion to Enforce a Refund of Overpayment Pursuant to Rule 260. In that Motion petitioner alleges that the Internal Revenue Service has not properly credited or refunded the full amount of the overpayment determined by the Court and has not credited or paid the full amount of interest properly due to petitioner. Although our decision in this case is now final, see I.R.C. § 7481(a)(1), we appear to have jurisdiction over this Motion. See I.R.C. § 6512(b)(2); Tax Court Rule 260(a). Petitioner represents that she has made timely written demand on the Commissioner for proper refund of the overpayment plus interest. See Tax Court Rule 260(b)(4).
Upon due consideration, it is
ORDERED that, on or before July 10, 2023, respondent shall file a response to petitioner's Motion to Enforce a Refund of Overpayment Pursuant to Rule 260.