Opinion
24998-21S
03-15-2022
Wesley L. Wheeler & Roberta L. Wheeler Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 17, 2021, the Court received from petitioners in the above-docketed proceeding a document which, although untitled, was in the nature of and filed as a Motion for Entry of Decision. The document comprised primarily a notice from the Internal Revenue Service (IRS) indicating that the case underlying this matter for taxable year 2018 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, on or before April 18, 2022, 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.