Opinion
25413-22
02-07-2023
ANNIE ENRIQUEZ & JEROEN ENRIQUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 30, 2023, the Court received from petitioners in the above-docketed proceeding a letter which, although untitled, 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 2019 had been resolved with the Internal Revenue Service (IRS).
Upon due consideration, and 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, it is
ORDERED that petitioners' letter filed January 30, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before March 13, 2023, 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.