Opinion
25116-21
03-24-2022
Timothy James Davenport & Erin Marekka Davenport Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh Judge
This case is currently set for trial at the Court's June 6, 2022, Anchorage, Alaska, remote trial session. Petitioners filed a petition to commence this case on July 7, 2021, seeking review of a notice of deficiency dated April 5, 2021. On March 17, 2022, respondent filed a Motion for Entry of Decision. Respondent's motion states that the parties have reached a basis of settlement in which petitioners owe $454 for tax year 2018, and that on or about June 2, 2021, petitioners made a payment with respect to that 2018 deficiency of $492. The motion further states that petitioners object to respondent's motion and prefer the case be dismissed or withdrawn without entering a decision.
In a deficiency case where this Court has jurisdiction, the Court is generally required to enter a decision specifying the amount of deficiency, if any, for the tax year in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974).
Upon due consideration and for cause, it is hereby
ORDERED that, on or before April 18, 2022, petitioners shall file an objection or other response to respondent's Motion for Entry of Decision, filed March 17, 2022. Petitioners' response should explain why they oppose an entry of decision consistent with the settlement they reached with respondent. 1