Opinion
28233-21S
03-30-2022
ROGER CRAWFORD, JR. & SUSAN L. CRAWFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The petition commencing the above-docketed case with respect to the taxable year 2018 was timely filed on August 20, 2021. Subsequently, on December 20, 2021, the Court received from petitioners a document requesting "to drop" the underlying petition, which document was filed as a letter. Therein, petitioners indicated that they no longer wished to pursue a case through the Tax Court.
However, 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, petitioners' document will be recharacterized as a Motion for Entry of Decision. Accordingly, upon due consideration, it is
ORDERED that petitioners' letter filed December 20, 2021, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before April 29, 2022, either (1) respondent shall file with the Court a response to petitioners' just-referenced motion, specifying therein respondent's position as to the amount 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.