Opinion
37167-21S
03-03-2022
Ericka J. Castellanos Petitioner 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 March 2, 2022, is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement agreed upon between the parties as reflected in that document, it is further
ORDERED and DECIDED that for 2019, there is no deficiency in petitioner's Federal income tax, and petitioner's Federal income tax has not been overpaid.