Johnson v. Comm'r of Internal Revenue

Full title: DEIDRE JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 2, 2022

No. 21364-21 (U.S.T.C. Jun. 2, 2022)

Opinion

21364-21

06-02-2022

DEIDRE JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER AND DECISION

Kathleen Kerrigan, Chief Judge

On May 31, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the Court notes that the caption on the proposed decision document does not match the caption of this case. 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 no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2018.