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.