Wombles v. Comm'r of Internal Revenue, 9603-22S

CourtUnited States Tax Court
Writing for the CourtKathleen Kerrigan, Chief Judge.
PartiesTIMOTHY K. WOMBLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Number9603-22S
Decision Date01 August 2022

TIMOTHY K. WOMBLES, Petitioner
v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 9603-22S

United States Tax Court

August 1, 2022


ORDER

Kathleen Kerrigan, Chief Judge.

On July 22, 2022, the Court received on behalf of petitioner in the above-docketed proceeding a letter which, although untitled, was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document and an attached notice from the Internal Revenue Service (IRS) indicated that the case underlying this matter for taxable year 2018 had 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 On that basis, petitioner requested that the instant proceeding be withdrawn.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 petitioner's letter filed July 22, 2022, shall be recharacterized as a Motion for Entry of Decision. It is further

ORDERED that, on or before August 31, 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(s) 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.

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