Opinion
17094-22
08-29-2022
ANDREW S. CARNEY & APRIL A. CARNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 23, 2022, the Court filed a Letter dated August 17, 2022, by petitioners and Christopher Russell, CPA. The Letter states that the parties have settled this case and attaches thereto an apparent Internal Revenue Service Notice CP21C dated August 8, 2022. The Letter requests that this case be closed.
A review of the Court's records indicates that Mr. Russell is not admitted to practice before this Court and accordingly cannot be recognized as representing petitioners in this case. Consequently, Mr. Russell will not be associated with this case. Petitioners and Mr. Russell are advised that the United States Tax Court, which is separate and independent from the Internal Revenue Service, has certain requirements that must be met before an individual can be recognized as representing taxpayers before the Court. Petitioners and Mr. Russell are encouraged to review the publication, "Representing a Taxpayer Before the U.S. Tax Court," a copy of which will be attached to this Order.
As noted, the aforementioned Letter seeks to close this case on the basis that the parties have resolved the dispute over the underlying tax liability. 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). Therefore, even if the parties have reached a settlement, as it appears may have occurred in this case, the Court must enter a decision. Accordingly, we will direct the parties as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall attach to this Order a copy of the Court's publication, "Representing a Taxpayer Before the U.S. Tax Court." It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order (with the attachment noted above) on Christopher Russell, CPA, at the address listed for him in the above-referenced Letter. It is further
ORDERED that, on or before October 28, 2022, the parties shall file either a proposed stipulated decision or a joint report regarding the then-present status of this case.