Opinion
6708-23S
06-30-2023
SCOTT REVELS & RITA REVELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion to Dismiss submitted by petitioners on June 20, 2023, and the Court's inability to dismiss a case based on a Notice of Deficiency over which it has jurisdiction without entering a decision, it is
ORDERED that the above-referenced document is hereby recharacterized as petitioners' Motion for Entry of Decision. It is further
ORDERED that, on or before July 18, 2023, respondent shall file either a detailed response to the above-described motion or a Proposed Stipulated Decision.