Opinion
22305-21
05-26-2022
SHERRI BOURNEUF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley, Chief Judge
For cause, it is
ORDERED that the parties' proposed stipulated decision, filed May 16, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that there is a deficiency in income tax for petitioner for the taxable year 2018 in the amount of $282.00, and that there is an overpayment in income tax due to petitioner for the taxable year 2018 in the amount of $426.00, which amount was paid on April 15, 2021, and for which amount a claim for refund could have been filed under the provisions of I.R.C. § 651 l(b)(2) on April 19, 2021, the date of the mailing of the notice of deficiency.