Opinion
13786-24S
09-26-2024
KEVIN GROSSMAN & AMY DAHLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 24, 2024, the Court received from petitioner in the above-docketed proceeding a document which, although entitled "Motion To Dismiss," consisted of an IRS mailing dated September 9, 2024, notifying petitioners that their 2022 Form 1040 inquiry was closed and that they had an amount due of $0.00. Petitioners' filing thus appears to be in the nature of, and will be recharacterized as, a Motion for Entry of Decision.
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' Motion to Dismiss filed September 24, 2024, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before October 16, 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(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.