Opinion
12056-24
11-19-2024
WILLIAM WIEDMANN & GEORGETA WIEDMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 15, 2024, petitioners filed a Motion to Dismiss.
Upon due consideration of the record in this case, 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' Motion to Dismiss filed November 15, 2024, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that, on or before December 9, 2024, 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.