Opinion
11370-22S
10-20-2022
JOSEPH L. JILES & CYNTHIA JILES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition commencing the above-docketed case with respect to the taxable year 2019 was timely filed on May 12, 2022. Subsequently, on June 9, 2022, the Court received from petitioners a document requesting that the underlying petition be withdrawn, which document was filed as a letter. Therein, petitioners indicated that petitioners no longer wished to pursue a case through the Tax Court and that petitioners preferred to work directly with the Internal Revenue Service (IRS) in resolving this matter administratively.
However, 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, petitioners' letter will be recharacterized as a Motion for Entry of Decision. Accordingly, upon due consideration, it is
ORDERED that petitioners' letter filed June 9, 2022, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before November 18, 2022, either (1) respondent shall file with the Court a response to petitioners' just-referenced motion, specifying therein respondent's position as to the amount 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.