Opinion
6648-19SL
07-20-2022
WILLIAM L. BROWN & JENNIFER DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
By Order dated April 26, 2022, docket entry 28, the Court remanded this case to respondent's Appeal's Office for a supplemental hearing, to be held no later than July 15, 2022, and to include relevant documents to demonstrate compliance with the verification requirements of section 6330(c)(1) to include review of verification of compliance with section 6751(b)(1) as required by section 6330(c)(1). Additionally, the Court directed the parties, on or before July 29, 2022, to file a status report to include any supplemental notice of determination issued to petitioners. That order is still pending.
On July 13, 2022, docket entry 29, petitioners' counsel filed a Motion to Dismiss, pursuant to Rule 53 of the U.S. Tax Court Rules of Practice and Procedure, which requests that this case be dismissed on the ground that the disputed balance in this case has been paid by refunds applied from subsequent tax years. Petitioners believe this case can be settled and no longer wish to pursue the case.
After due consideration, and for cause, it is
ORDERED that on or before July 29, 2022, respondent shall file a response to petitioners' Motion to Dismiss, filed July 13, 2022, docket entry 29 and attach thereto a copy of petitioners' transcript of the year at issue in this case.