Opinion
25433-22
01-04-2023
TYLER D. VOGES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 23, 2022, petitioner filed a Letter, seeking to close petitioner's case. Therein, petitioner states that the case underlying this matter for taxable year 2020 has been resolved with the 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 On that basis, petitioner requested that the instant proceeding be withdrawn.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 for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, it is
ORDERED that the above-referenced Letter is recharacterized as petitioner's Motion for Entry of Decision. It is further
ORDERED that, on or before January 27, 2023, respondent shall file a response to the Motion for Entry of Decision, or the parties shall file a proposed stipulated decision.