Opinion
11833-21S
11-08-2021
Robert C. Wightman & Constance M. Wightman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On September 3, 2021, the Court received from petitioners in the above-docketed proceeding a document which, although designated a "Motion To Withdraw", was in the nature of and will be recharacterized as a Motion for Entry of Decision. A "Brief in Support of Motion To Withdraw" was submitted simultaneously therewith. The documents and an attached notice from the Internal Revenue Service (IRS) indicated that the case underlying this matter for taxable year 2018 had been resolved with the IRS. On that basis, petitioner requested that the instant proceeding be withdrawn.
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' motion filed September 3, 2021, shall be recharacterized as a Motion for Entry of Decision. It is further
ORDERED that petitioners' purported brief filed September 3, 2021, shall be recharacterized as a First Supplement to Motion for Entry of Decision. It is further
ORDERED that, on or before December 6, 2021, respondent shall file a report and shall attach thereto a copy of the notice of deficiency for 2018 issued to petitioners. It is further
ORDERED that, on or before December 6, 2021, 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 is 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.