Opinion
26223-21S
01-10-2022
Shawn Michael Leonhardt & Tiffany Leonhardt Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 2, 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 indicated that the case underlying this matter for taxable year 2019 had been resolved with the IRS. On that basis, petitioners requested that the instant proceeding be closed.
Additionally, further review has shown that a proper Application for Waiver of Filing Fee was already received from petitioners and incorporated with the petition at the time the case was filed on October 12, 2021, but an Order for filing fee was inadvertently issued.
Upon due consideration, and 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, it is
ORDERED that the filing fee for this case is waived. It is further
ORDERED that petitioners' document filed November 2, 2021, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before February 11, 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(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.