Opinion
8522-21
01-25-2023
BARBARA LETICIA ORTEGA & MIGUEL CORTEZ, JR., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge.
This case is currently calendared for trial at the Session of the Court commencing on March 20, 2023, in Dallas, Texas. On January 20, 2023, respondent filed a Motion for Entry of Decision, requesting that the Court enter a decision pursuant to the parties' agreement and in accordance with the proposed decision document attached to the motion that (1) there is no deficiency in income tax due from, nor overpayment due to, petitioners for the 2018 taxable year and (2) there is no penalty due from petitioners under I.R.C. section 6662(a) for the 2018 taxable year. According to respondent, he is conceding this case in full for the 2018 taxable year, but petitioners are unwilling to sign the proposed decision document because they believe that respondent owes them a refund for later taxable years. Respondent also states that he informed petitioners that the Court only has jurisdiction in this case with respect to the 2018 taxable year and that he gave them contact information for one or more low-income taxpayer clinics they could contact to seek advice with respect to later taxable years. Finally, respondent states that he is unable to determine whether petitioners object to the granting of his motion. Upon due consideration, it is hereby
ORDERED that petitioners shall, on or before February 15, 2023, file a response to respondent's Motion for Entry of Decision.