Opinion
25568-22S
03-06-2023
JACK F. DOUGLAS & CLAUDINE DOUGLAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of petitioners' Motion to Dismiss, filed February 23, 2023, and the fact that the Court cannot, by statute, close a deficiency case over which it has jurisdiction without entering a Decision, it is
ORDERED that petitioners' above-referenced motion is recharacterized as petitioners' Motion for Entry of Decision. It is further
ORDERED that, on or before April 17, 2023, respondent shall either submit a Proposed Stipulated Decision or a report concerning the then-present status of this case.