Opinion
5509-22
01-27-2023
DENNIS KNOWLES & SHERRY A. KNOWLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 26, 2023, petitioners filed a Response to the Court's Order issued January 17, 2023, along with two other documents improperly titled Memorandum in Support of Response (Docs. 14 and 15). In petitioners' Response, they express surprise that this case is still open because they were informed by an IRS representative that their case was closed, and they also apparently received and signed a proposed stipulated decision document that they believed concluded this case. Petitioners do not indicate whether they returned the signed proposed stipulated decision to respondent's counsel for filing with this Court.
The Tax Court is separate and independent from the IRS. While their case with the IRS may have been closed, petitioners' case with this Court has not yet been concluded. This Court has no record of a stipulated decision document being filed or entered in this case.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' documents titled Memorandum in Support of Response, filed January 26, 2023, at Docs. 14 and 15, are each recharacterized as an Exhibit. It is further
ORDERED that, on or before February 21, 2023, the parties shall file a status report (preferably a joint report) concerning the then-current status of this case,