Opinion
27248-21
05-10-2023
CAROL LYNETTE CHABBAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge.
Petitioner called and raised a question about the overpayment in the decision document. Oral motions are not permissible, but petitioner should refer to Rule 260 of the Tax Court Rules of Practice and Procedure about any complaints she may have in regard to the previous decision. Rule 260 provides procedures for filing a motion with the Court regarding an overpayment. Accordingly, it is
ORDERED that an oral motion is not acceptable.