Opinion
24970-22
10-17-2023
JASMINE GARIBAY & JUAN CARLOS BALDERAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Judge
On October 13, 2023, the Court filed the parties' Proposed Stipulated Decision. After the Court's review, there is an error in the caption, however, the agreement of the parties and the corresponding amounts are clear to the Court based on this document. Upon due consideration and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed October 13, 2023, is hereby recharacterized as the parties' Settlement Stipulation. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners relating to 2020 in the amount of $5,016.00; and
That there is no penalty due from petitioners relating to 2020 under the provisions of I.R.C. §6662(a).