Opinion
14013-23S
10-30-2023
MICHAEL R. WAGNER & AMBER D. WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 30, 2023, the Court received from petitioners in the above-docketed proceeding a document which, although entitled "Reply to Answer", was in the nature of and will be recharacterized as a Motion for Entry of Decision. The document consisted of a notice from the Internal Revenue Service (IRS) indicated that the case underlying this matter for taxable year 2020 had been resolved with the IRS.
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 October 30, 2023, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before November 20, 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.