Opinion
5962-20S
02-24-2023
JAMES O'MALLEY, DECEASED, & LINDA L. O'MALLEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
On February 17, 2023, pursuant to the Court's December 20, 2022, Order, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reports that petitioners' counsel confirmed that there was no estate being opened for petitioner James O'Malley (who passed away after the petition was filed). Respondent also reports that upon review of petitioners' account, it has been determined that there is an overpayment. Respondent further reports that once the computations are received from the tax computation specialist, a proposed stipulated decision document will be prepared and provided to petitioners' counsel via electronic mail. Finally, respondent reports that once petitioner Linda O'Malley signs the proposed stipulated decision document, respondent will concurrently file with the Court a motion to dismiss for lack of prosecution as to Mr. O'Malley and the executed proposed stipulated decision document. Upon due consideration, it is hereby
ORDERED that the parties shall, on or before April 25, 2023, electronically submit to the Court an agreed stipulated decision document or file status reports, separately or jointly, apprising the Court of the then present status of this case.