Opinion
17914-21
03-24-2022
Aleksandro R. Fontes Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley, Chief Judge
On March 21, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, upon review of that filing, the Court notes that there is no signature block for respondent's counsel on the proposed decision document. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, and to give effect to the agreement of the parties in this case, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $4,811.00.