Opinion
10490-21S
03-18-2022
Patricia Haynes & Ronald L. Walutes, Jr Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On July 19, 2021, the Court received from petitioners in the above-docketed proceeding a document which, although entitled "Motion To Dismiss", was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document and an attached notice from the Internal Revenue Service (IRS) indicated that the case underlying this matter for taxable year 2017 had been resolved with the IRS. On that basis, petitioners requested that the instant proceeding be dismissed. Additionally, on March 11, 2022, the parties filed a Proposed Stipulated Decision formally resolving this litigation.
Upon due consideration, 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, and to facilitate entry of stipulated decision, it is
ORDERED that petitioners' document filed July 19, 2021, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that petitioners' just-referenced Motion for Entry of Decision is granted.