Opinion
5006-19
07-13-2023
TERRY W. MORRIS, JANET HAWKEN, NEXT FRIEND, AND GLORIA J. MORRIS, JANET HAWKEN, NEXT FRIEND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge.
On February 4, 2022, we entered decision in this case, holding that petitioners were entitled to overpayments. (See Doc. 51.) On March 24, 2023, petitioners filed a motion (Doc. 52) to enforce the refund of those overpayments, pursuant to 26 U.S.C. sec. 6512(b)(2) and Tax Court Rule 260. We ordered the Commissioner to file a response to the motion by May 1, 2023, and ordered petitioners to file a reply by May 26, 2023. (See Doc. 53.) The Commissioner duly filed a response (Doc. 54), reporting that IRS account transcripts showed that the refunds were issued on April 28, 2023. Petitioners did not file the reply we ordered, so we infer that they do not dispute the fact that the refunds have been issued. We commend the parties for their resolution of this matter. It is
ORDERED that petitioners' motion (Doc. 52) to enforce the refund of the overpayments is denied as moot.