Opinion
7356-24S
05-28-2024
JOHN V. LEONARD & JULIE A. LEONARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 23, 2024, the Court received from petitioners in the above-docketed proceeding a letter/document which, although untitled, was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document indicated that the case underlying this matter for taxable year 2021 had been resolved with the Internal Revenue Service (IRS). On that basis, petitioners indicated that the instant proceeding was no longer required.
Upon due consideration, and because the Tax Court cannot dismiss or otherwise cancel 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' letter filed May 23, 2024, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before July 5, 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.