Opinion
173-23
02-09-2023
TOM SHARKEY & MICHAELA FARKASOVSKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 7, 2023, the Court received from petitioners in the above-docketed proceeding a letter/document which, although entitled "Motion To Dismiss", 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 2020 had been resolved with the IRS. On that basis, petitioner requested that the instant proceeding be dismissed.
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' document filed February 7, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before March 8, 2023, 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.