Opinion
3174-23
05-07-2024
CALVIN G. PHILLIPS & SHEILA ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 18, 2024, the Court entered a Stipulated Decision in this case. The case remains closed.
On April 25, 2024, petitioners submitted a copy of Internal Revenue Service Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, for the taxable year 2023. The Court filed the aforementioned document on the same date as petitioners' Report.
Upon due consideration and for cause, it is
ORDERED that no action will be taken with respect to petitioners' Report. Petitioners are informed that the U.S. Tax Court is separate and independent from the IRS.