Opinion
19491-22S
04-09-2024
FRANK AKERS & JAN AKERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On October 25, 2023, the Court entered an Order and Decision determining for taxable year 2019 that (1) there is a deficiency in income tax due from petitioners in the amount of $16,109.00; (2) there is an overpayment in income tax due to petitioners in the amount of $536.38, which amount was paid on October 20, 2022, and for which amount a claim for refund could have been filed under the provisions of I.R.C. § 6511(b)(2) on June 24, 2022, the date of the mailing of the notice of deficiency; and (3) there is no penalty due from petitioners under the provisions of I.R.C. § 6662(a).
On April 5, 2024, the Court received correspondence, dated April 2, 2024, from petitioners seeking to enforce the overpayment as determined by the Court. This correspondence is more akin to and will be recharacterized as petitioners' Motion Pursuant To Rule 260. Petitioners do not state the Commissioner's views on the motion. Therefore, we will allow the Commissioner to respond to the motion.
Upon due consideration of the foregoing, and for cause, it is
ORDERED that petitioners' correspondence dated April 2, 2024, is recharacterized as petitioners' Motion for a Proceeding for Overpayment Determination Pursuant to Rule 260. It is further
ORDERED that on or before May 24, 2024, the Commissioner shall file a Response to petitioners' above-referenced motion.