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Every commitment to the project CVS or SVN at Sourceforge should be assigned to (at least) one entry in JIRA, by including the JIRA issue key in the commit comment. Reformatting of source code should be done by separate commits with a comment like 'pretty format'.
About resolving and closing issues in JIRA
The Assignee shall set the status of an Open issue to Resolved, after the commitment of the modification into the CVS or SVN at Sourceforge. Resolved issues shall be Closed by the Reporter. If the Assignee is also the Reporter of an issue, the issue may direct be Closed my the Assignee, skipping the Resolved status. (s.o. JIRA Default Workflow).