Opinion
31944-21S
01-20-2022
Brian Keith Wilson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 4, 2022, the Court received and filed petitioner's Letter Dated December 26, 2021. Therein, petitioner states that this proceeding is no longer necessary, as he has received an IRS Notice CP2000 dated December 13, 2021, reflecting an amount due for the taxable year 2018 (i.e., the taxable year at issue) with which he agrees. Petitioner further states that he has paid the amount due and seeks "to expedite any Settlement agreement required by law." Additionally, petitioner therein provides a new mailing address.
In a deficiency case where this Court has jurisdiction, as here, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Accordingly, we will recharacterize petitioner's Letter and direct the parties as set forth below.
On January 19, 2022, respondent filed an Answer. In view of the recent change in petitioner's mailing address, the certificate of service attached to the Answer bears an incorrect address.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 31, 2022, respondent shall file an amended certificate of service with respect to the Answer. Respondent is advised that it is not necessary to refile his Answer. It is further
ORDERED that petitioner's above-referenced Letter is recharacterized as petitioner's Motion for Entry of Decision. It is further
ORDERED that, on or before February 17, 2022, respondent shall file a response to petitioner's Motion for Entry of Decision, or the parties shall file a proposed stipulated decision.