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Napolitano v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 2490-23S (U.S.T.C. Mar. 17, 2023)

Opinion

2490-23S

03-17-2023

MICHAEL NAPOLITANO & KIMBERLY G. NAPOLITANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 10, 2023, the Court received from petitioners in the above-docketed proceeding a document which, although entitled "Motion To Dismiss", was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document the indicated that the case underlying this matter for taxable year 2020 had been resolved with the Internal Revenue Service (IRS). On that basis, petitioners requested that the instant proceeding be dismissed.

Upon due consideration, and because the Tax Court cannot dismiss a deficiency case for reason other than lack of jurisdiction without entering a decision specifying the amount of tax due, it is

ORDERED that petitioners' document filed March 10, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further

ORDERED that, on or before April 17, 2023, either (1) respondent shall file with the Court a response to petitioners' just-referenced motion, specifying therein respondent's position as to the amount(s) to be included in any decision to be entered in the case and whether petitioners are in agreement with such amount, or, alternatively (2) the parties shall submit a stipulated decision resolving this case and incorporating, if applicable, appropriate language establishing petitioners' entitlement to any overpayment.


Summaries of

Napolitano v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 2490-23S (U.S.T.C. Mar. 17, 2023)
Case details for

Napolitano v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL NAPOLITANO & KIMBERLY G. NAPOLITANO, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 2490-23S (U.S.T.C. Mar. 17, 2023)