Opinion
15750-23
04-30-2024
STEPHEN P. COLUMBIA & SARAH C. COLUMBIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 29, 2024, the Court received from petitioners in the above-docketed proceeding a document which, although designated for electronic filing purposes as "First Supplement to Petition", 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 2020 had been resolved with the Internal Revenue Service (IRS) through payment. On that basis, petitioners requested that the instant proceeding be withdrawn.
Upon due consideration, and because the Tax Court cannot dismiss or otherwise "withdraw" a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, it is
ORDERED that petitioners' document filed April 29, 2024, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before May 22, 2024, either (1) respondent shall file with the Court a response to petitioners just-referenced motion, 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.