Opinion
34868-21
04-25-2022
RICHARD W. CEARTO II & FRANCINE CERATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 14, 2022, the Court received from petitioners in the above-docketed proceeding two letters which, although untitled, were in the nature of and will be recharacterized as a Motion for Entry of Decision and supplement thereto. The documents and an attached notice from the Internal Revenue Service (IRS) indicated that the case underlying this matter for taxable year 2018 had been resolved with the IRS.
Upon due consideration, and 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, it is
ORDERED that petitioner's letters filed February 14, 2022, at Docket Entries # 9 and 10 shall be recharacterized as a Motion for Entry of Decision and First Supplement to Motion for Entry of Decision, respectively. It is further
ORDERED that, on or before May 25, 2022, either (1) respondent shall file with the Court a response to petitioners' just-referenced motion, as supplemented, specifying therein respondent's position as to the amount(s) to be included in any decision to be entered in the case and whether petitioners are in agreement with such amount, or, alternatively (2) the parties shall submit a stipulated decision resolving this case and incorporating, if applicable, appropriate language establishing petitioners' entitlement to any overpayment. It is further
ORDERED that the pending Motion To Proceed Remotely, filed January 5, 2022, is denied as moot.