Opinion
12168-23
12-19-2023
CHRISTOPHER BAWCOM & CHRYSTAL E. BAWCOM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 17, 2023, the parties filed a joint Motion to Dismiss for Lack of Jurisdiction on the ground that the parties have agreed to the rescission, pursuant to I.R.C. section 6212(d), of the notice of deficiency that was issued to petitioners for tax year 2019 and that gave rise to this case. However, the joint Motion does not specify the date of the just-referenced agreement to rescind the notice of deficiency. See Rev. Proc. 98-54, 1998-43 I.R.B. 7.
Upon due consideration of the record in this case, it is
ORDERED that, on or before January 19, 2024, the parties shall file a supplement to the joint Motion to Dismiss for Lack of Jurisdiction addressing the date of the agreement to rescind the above-referenced notice of deficiency.