Opinion
7237-20S
09-23-2021
Clint Byington & Tasha Byington Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that the proposed stipulated decision, filed September 22, 2021, is recharacterized and treated as a stipulation of settlement. Taking into account the agreement between the parties as reflected in that document it is further
ORDERED and DECIDED that for 2017, there is a $151 deficiency in petitioners Federal income tax, and that petitioners are not liable for an I.R.C. section 6662(a) penalty.
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