Opinion
31403-21S
03-23-2022
Molly E. Pastoral & Eric J. Pastoral Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 6, 2021, the Court received from petitioners in the above-docketed proceeding a letter which, although untitled, was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document and an attached notice from the Internal Revenue Service (IRS) indicated that the case underlying this matter for taxable year 2018 had been resolved with the IRS. On that basis, petitioners requested that the instant proceeding be withdrawn.
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' letter filed December 6, 2021, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before April 22, 2022, 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.