Opinion
18524-23
02-05-2024
BRIAN L. MORGAN & STACY G. MORGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 25, 2024, petitioners filed a Motion for Default and Dismissal and a Memorandum in Support thereof. By the Motion, petitioners "request that the court dismiss this case, as the underlying issue has been fully resolved with the payment in full of the outstanding tax liability."
In a deficiency case, as here, we are generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We are therefore unable to grant the relief that petitioners seek. However, in view of petitioners' request, and the fact that the dispute over the underlying tax liability in this case may have been resolved, we will take action as set forth below.
In consideration of the foregoing, it is
ORDERED that petitioners' Motion for Default and Dismissal is recharacterized as petitioners' Motion for Entry of Decision. It is further
ORDERED that petitioners' Memorandum in Support of Motion for Default and Dismissal is recharacterized as petitioners' Exhibit(s) to Motion for Entry of Decision. It is further
ORDERED that, on or before March 6, 2024, either (1) respondent shall file a response to petitioners' Motion for Entry of Decision or (2) the parties shall file a proposed stipulated decision for the Court's consideration.