Opinion
11436-23S
10-19-2023
SCOTT M. MORROW & JULIE B. MARROW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 12, 2023, the Court received the Petition commencing the above-docketed case. In their timely-filed Petition, petitioners seek redetermination of a notice of deficiency for taxable year 2020. Subsequently, on September 18, 2023, the Court received from petitioners a document designated as a Motion to Dismiss, in which petitioners request that the underlying case be dismissed. In their Motion, petitioners indicate that they no longer wish to pursue a case through the Tax Court and prefer to work directly with the Internal Revenue Service (IRS) in resolving this matter administratively.
However, because the Tax Court cannot dismiss a deficiency case for a reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, petitioners' Motion will be recharacterized as a Motion for Entry of Decision.
Accordingly, upon due consideration, it is
ORDERED that petitioners' Motion to Dismiss, filed September 18, 2023, is recharacterized as petitioners' Motion for Entry of Decision. It is further
ORDERED that, on or before November 8, 2023, either (1) respondent shall file a response to petitioners' Motion for Entry of Decision or (2) the parties shall file a proposed stipulated decision for the Court's consideration.