Opinion
19160-19S
07-29-2024
JAMES FORREST WILLETTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 19, 2022, the Court entered an Order and Decision in the above-docketed matter. The Order and Decision determined, for taxable year 2014, a deficiency in income tax due from petitioner in the amount of $13,545 and an overpayment in income tax due to petitioner in the amount of $1,553. On July 1, 2024, the Court received a Letter from petitioner asserting that the overpayment determined in the Order and Decision has not been paid to him.
Upon due consideration and for cause, it is
ORDERED that petitioner's Letter received July 1, 2024, shall be recharacterized as petitioner's Motion to Enforce a Refund of Overpayment Pursuant to Rule 260, Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before August 26, 2024, respondent shall file a response to the above-described Motion.