Opinion
4731-24
05-17-2024
BRITTANY L. WEBER & SHANE G. WEBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 15, 2024, the Court received and filed a letter by petitioners dated April 30, 2024. Therein, petitioners request that the Petition in this case be withdrawn because their "issues with the Internal Revenue Service have been resolved."
In a deficiency case, as here, we are generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We are therefore unable to withdraw the Petition as petitioners request. However, in view of the foregoing, we will take action as set forth below.
Upon due consideration and for cause, it is
ORDERED that petitioners' above-referenced letter is recharacterized as petitioners' Status Report. It is further
ORDERED that, on or before June 17, 2024, the parties shall file either a proposed stipulated decision or a joint report regarding the then-present status of this case.