Arkin v. Comm'r of Internal Revenue, 8563-22S

CourtUnited States Tax Court
Writing for the CourtKathleen Kerrigan Chief Judge
PartiesJOSHUA WARREN ARKIN & LAUREN F. ARKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Number8563-22S
Decision Date01 August 2022

JOSHUA WARREN ARKIN & LAUREN F. ARKIN, Petitioners
v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 8563-22S

United States Tax Court

August 1, 2022


ORDER

Kathleen Kerrigan Chief Judge

The petition commencing the above-docketed case with respect to the taxable year 2019 was timely filed on April 1, 2022. Subsequently, on May 11, 2022, the Court received from petitioners a document requesting that the underlying petition be withdrawn, which document was filed as a letter. Therein, petitioners indicated that they no longer wished to pursue a case through the Tax Court and that they preferred to work directly with the Internal Revenue Service (IRS) in resolving this matter administratively.

However, 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, petitioners' document was recharacterized as a Motion for Entry of Decision. By Order dated May 27, 2022, the Court directed that either (1) respondent should file with the Court a response to petitioners' just-referenced motion, specifying therein respondent's position as to the amounts to be included in any decision to be entered in the case and whether petitioners were in agreement with such amounts, or, alternatively (2) the parties should submit a stipulated decision resolving this case and incorporating, if applicable, appropriate language establishing petitioners' entitlement to any overpayment.

On July 27, 2022, respondent filed an response to petitioners' motion. Respondent explained that, at present, no basis for settlement had been reached. Rather, per a recent conversation with petitioner Joshua Warren Arkin, petitioners would like to keep the case open and work with the IRS Office of Appeals to resolve the 2019 tax matters.

Accordingly, it appearing that petitioners' motion is premature at this

1

juncture, it is

ORDERED that petitioners' Motion for Entry of Decision is denied.

2

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