Opinion
25846-21S
01-24-2022
Karl DeWayne James & Michell DeAnn James Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 5, 2021, petitioners filed a Motion for Entry of Decision. Among other things, attached to that motion are two IRS Notices CP218 dated September 20, 2021, issued to petitioners stating that petitioners are entitled to a refund of $9.00 for their tax year 2018. On December 9, 2021, respondent filed a Notice of No Objection to petitioners' motion. On January 13, 2022, respondent filed a Response to Order issued December 17, 2021. Upon due consideration, it is
ORDERED that, on or before February 9, 2022, the parties shall file both (1) an appropriate proposed stipulated decision and (2) an appropriate settlement stipulation.