Opinion
9874-23S
05-10-2024
TONISE MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge.
On May 8, 2024, the parties filed a Proposed Stipulated Decision and Settlement Stipulation for the Court's consideration. However, the preamble of the proposed decision document is improper under the circumstances. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision. In view of the foregoing; to give effect to the agreement of the parties in this case; and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. Taking into account the basis for settlement reached between the parties, as reflected in that document, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2021 in the amount of $2,584.00, and that there is an overpayment in income tax due to petitioner for the taxable year 2021 in the amount of $1,026.00, which amount was paid on April 15, 2022, and for which amount a claim for refund was filed on April 15, 2022, which was within the period provided by I.R.C. section 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency;
That there is no penalty under I.R.C. section 6662(a) due from petitioner for the taxable year 2021; and
That there is no penalty under I.R.C. section 6676 due from petitioner for the taxable year 2021.