Opinion
24933-22
05-23-2023
JAMES MICHAEL LEWI & LORI-ANN LEWI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition commencing the above-docketed case with respect to the taxable years 2018 and 2019 was timely filed on November 9, 2022. Subsequently, on April 21, 2023, the Court received from petitioners a document requesting that the underlying docket be removed, which document was filed as a letter. Therein, petitioners indicated that they no longer wished to pursue a case through the Tax Court and that they 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' document was recharacterized as a Motion for Entry of Decision, and respondent thereafter on May 19, 2023, filed a response. In that submission, respondent advised that after the Tax Court process had been further explained to petitioners, they no longer wished to pursue their Motion for Entry of Decision and would prefer to continue herein.
Accordingly, upon due consideration, it is ORDERED that petitioners' Motion for Entry of Decision, filed April 21, 2023, is denied.