Opinion
22319-21
06-06-2023
WILLIAM C. MCGOWIN & ANNE ELIZABETH MCGOWIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case was called from the calendar at the remote Birmingham, Alabama, Trial Session of the Court on September 6, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and indicated that the parties had reached an agreement in this case and that respondent was waiting on an updated computation. Respondent requested thirty (30) days in which to obtain the computation and the signatures of both petitioners. The Court retained jurisdiction of this case and instructed respondent to either submit a Stipulated Decision document or file a joint Status Report as to the status of the case.
On October 5, 2022, docket entry 10, respondent filed a Status Report indicating that respondent received computations for this case, but after review of the computations, noticed a premature assessment was on petitioners' account and requested abatement. As of the date of the filing of the Status Report, the abatement had not been posted to petitioner's account. Additionally, petitioners' statement of account currently reflects an overpayment.
After due consideration, it is
ORDERED that, on or before June 30, 2023, the parties shall submit decision documents or file a Joint Status Report with the Court as to the then-present status of this case and to include the status on the abatement.