Opinion
6191-24S
06-10-2024
C. BRADY ERB & ALEXANDRA S. ERB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 6, 2024, petitioners made an electronic filing at Docket Index No. 7, designating it as a Motion to Dismiss. Although designated by petitioners as a Motion, the filing does not set forth the relief or order sought, as required by Rule 50(a) of the Tax Court Rules of Practice and Procedure. Rather, the filing appears to consist of copies of (1) an Internal Revenue Service Notice CP2000 issued to petitioners on April 22, 2024, proposing an amount due of $566.00 in their income tax for the taxable year 2021 and (2) a check by petitioners in the same amount made payable to the U.S. Treasury.
Insofar as petitioners have timely invoked our deficiency jurisdiction with respect to a notice of deficiency issued to them for the taxable year 2021, it appears that they may be seeking to dismiss this case based on a possible settlement agreement subsequently reached with the IRS. However, we are generally required to enter a decision in a deficiency case specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We are therefore unable to dismiss this case as petitioners appear to request. Nevertheless, in view of the fact that the parties may have resolved their dispute regarding the tax liability before the Court in this case, we will take action as described below.
Upon due consideration and for cause, it is
ORDERED that petitioners' above-referenced Motion is denied. It is further
ORDERED that, on or before July 19, 2024, the parties shall file either (1) a proposed stipulated decision or (2) a joint report regarding the then-present status of this case.