Opinion
11436-23S
04-11-2024
SCOTT M. MORROW & JULIE B. MARROW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 18, 2023, petitioners filed a document in which they indicated that they no longer wished to pursue a case through the Tax Court and preferred to work directly with the Internal Revenue Service (IRS) in resolving this matter administratively. By Order issued October 19, 2023, the Court recharacterized petitioners' filing as a Motion for Entry of Decision and directed respondent to file a response.
On November 3, 2023, respondent filed a Response to Motion for Entry of Decision. Therein respondent stated, "This case is in the jurisdiction of the Office of Appeals, who will work with petitioners to come to the correct determination concerning the proposed additional tax liability for the taxable year 2020." By Order issued December 29, 2024, the Court directed the parties to file reports regarding the status of the case.
On February 26, 2024, respondent filed a status report. Respondent states that the case remains with the IRS Independent Office of Appeals.
Accordingly, it appearing that petitioners' motion is premature at this juncture, it is ORDERED that petitioners' Motion for Entry of Decision is denied without prejudice.