Opinion
19466-17
08-12-2021
Ram Ratan Sharma & Shakuntala Sharma Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
JOSEPH H. GALE, JUDGE
On October 29, 2020, the Court issued its Memorandum Opinion, T.C. Memo. 2020-147, in this case. The Court indicated therein that it would enter a decision based on the parties' computations under Rule 155, Tax Court Rules of Practice and Procedure. Respondent thereafter filed his Computation for Entry of Decision on June 15, 2021. In addition, on July 26, 2021, the Court filed as petitioners' Report a document which included as an attachment a copy of an Internal Revenue Service Notice CP21C dated November 5, 2018 (Notice CP21C). The Notice CP21C (a copy of which was also attached to petitioners' Motion for Entry of Decision filed July 10, 2020) indicates that, after taking specified adjustments into account, the amount due from petitioners for the taxable year at issue in this case is $0. We will accordingly direct respondent to file a report containing an explanation that reconciles the figures in the Notice CP21C with the notice of deficiency.
The foregoing considered, it is
ORDERED that respondent shall, on or before August 26, 2021, file a report containing an explanation that reconciles the figures in the Notice CP21C with the notice of deficiency.