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Farrell v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 563-23S (U.S.T.C. Mar. 2, 2023)

Opinion

563-23S

03-02-2023

THOMAS FARRELL & AMBER FARRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On March 1, 2023, the Court received from petitioners in the above-docketed proceeding a document which, although designated for electronic filing purposes as an "Answer", was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document, and an earlier document that will be recharacterized as a Status Report, indicated that the case underlying this matter for taxable year 2020 had been resolved with the Internal Revenue Service (IRS).

Accordingly, the premises considered, it is

ORDERED that petitioners' document filed February 28, 2023, at Docket Entry #12 shall be recharacterized as a Status Report. It is further

ORDERED that petitioners' document filed February 28, 2023, at Docket Entry #13 shall be deemed stricken from the Court's record in this case. It is further

ORDERED that petitioners' document filed March 1, 2023, at Docket Entry #14 shall be recharacterized as a Motion for Entry of Decision. It is further

ORDERED that, on or before March 22, 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.


Summaries of

Farrell v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 563-23S (U.S.T.C. Mar. 2, 2023)
Case details for

Farrell v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS FARRELL & AMBER FARRELL, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 563-23S (U.S.T.C. Mar. 2, 2023)