Opinion
18524-23
02-08-2024
BRIAN L. MORGAN & STACY G. MORGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court in this deficiency action is petitioners' Motion for Entry of Decision, filed January 25, 2024. By Order served February 5, 2024, the Court directed that, on or before March 6, 2024, either (1) respondent (i.e., the Internal Revenue Service) should file a response to petitioners' Motion or (2) the parties (i.e., petitioners Brian L. Morgan and Stacy G. Morgan and the IRS) should jointly file a proposed stipulated decision.
On January 25, 2024, petitioners electronically filed a letter with the Court, designating it as a motion for default and dismissal. By Order served February 5, 2024, the Court recharacterized the letter as petitioners' Motion for Entry of Decision.
On February 8, 2024, petitioners made an electronic filing at Docket Index No. 14, designating it as a Motion for Entry of Decision. The filing at Docket Index No. 14 is comprised of a letter by petitioner Brian L. Morgan, in which he identifies himself "as the petitioner/respondent in this matter," requests "the entry of a decision in the above-referenced case based on a settlement agreement reached between the parties," and states that "a copy of the settlement agreement is attached hereto for the Court's reference." However, there is no document attached to the letter.
In view of the foregoing, we inform petitioners that, typically, when the parties in a case reach a settlement agreement, they jointly file a proposed stipulated decision with the Court reflecting that agreement. If petitioners have reached a settlement agreement with the IRS in this case, they may wish to contact the attorney representing the IRS in this case (Jordan L. Grace, whose contact information was included in respondent's Answer filed in this case on December 26, 2023) to discuss the joint filing of such a proposed stipulated decision, as contemplated in the Court's Order served February 5, 2024. Based on the posture of this case, and petitioners' apparent preference for resolving the case without further proceedings, the joint filing of a proposed stipulated decision reflecting the parties' settlement agreement may be the most expeditious procedural mechanism for bringing the case to a close.
Upon due consideration and for cause, it is
ORDERED that petitioners' Motion for Entry of Decision filed at Docket Index No. 14 is recharacterized as petitioner Brian L. Morgan's Letter Dated February 8, 2024.