Opinion
2398-22S
04-26-2022
DENNIS D. ANDERSON & BARBARA A. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 10, 2022, the Court received from petitioners in the above-docketed proceeding a document which, although entitled "Motion To Dismiss", was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document indicated that the case underlying this matter for taxable year 2019 had been resolved with the Internal Revenue Service (IRS). Subsequently, the parties filed a Proposed Stipulated Decision reflecting such settlement.
Upon due consideration, because the Tax Court cannot dismiss a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, and to facilitate entry of the stipulated decision, it is
ORDERED that petitioners' motion filed March 10, 2022, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that petitioners' just-referenced Motion for Entry of Decision is granted.