Opinion
2651-22S
10-24-2023
MARK T. RADICK & REBECCA L. RADICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Ronald L. Buch, Judge
On September 25, 2023, the Court received a letter dated September 20, 2023, from Mr. and Mrs. Radick. That letter asked that this case be closed and dismissed because the Radicks had resolved their case and that they were eager to put this case behind. They attached correspondence from the Commissioner that appeared to show that the Radicks had no deficiency. We ordered a status report from the Commissioner. The Commissioner confirmed that the parties had reached an agreement and that the Radicks had no deficiency. The Commissioner attached a proposed stipulated decision to that effect to his status report.
The Radicks' letter is in the nature of a motion for entry of decision for a zero deficiency. The Commissioner is clear in his status report that he agrees that there is no deficiency. Accordingly, it is
ORDERED that the Clerk shall recharacterize the Radicks' September 20, 2023, letter as Petitioner's Motion for Entry of Decision. It is further
ORDERED that Petitioner's Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for taxable year 2019.