Opinion
2703-24S
04-01-2024
DAVID S. EGGLI & CHARLENE M. EGGLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
The petition commencing the above-docketed case with respect to the taxable year 2021 was timely filed on February 19, 2024. Subsequently, on March 29, 2024, the Court received from petitioners a document requesting that the underlying petition be withdrawn, which document was initially filed as a Motion To Dismiss. Therein, petitioners indicated that they no longer wished to pursue a case through the Tax Court and that they preferred to work directly with the Internal Revenue Service (IRS) in resolving this matter administratively.
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' motion filed March 29, 2024, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before April 29, 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 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.