Opinion
2918-20
05-01-2023
SHERRI CEGLAR & CARL CEGLAR, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge
This case is currently calendared for trial at the Session of the Court commencing on May 1, 2023, in Pittsburgh, Pennsylvania. On April 27 and 28, 2023, the Court held telephone conferences with petitioners and counsel for respondent to discuss the status of the case. During the April 28, 2023, telephone conference, counsel for respondent stated that they now agree that petitioners are entitled to dependency exemption deductions for two minor children under I.R.C. § 151(a) and (c) and child tax credits under I.R.C. § 24(a) for the 2017 taxable year; therefore, petitioners are neither liable for a deficiency in their federal income tax nor an accuracy-related penalty under I.R.C. § 6662(a) for the 2017 taxable year. Upon due consideration, it is hereby
ORDERED that this case is stricken for trial from the May 1, 2023, Pittsburgh, Pennsylvania Trial Session of the Court. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that the parties shall, on or before June 12, 2023, electronically submit to the Court an agreed stipulated decision document.