Opinion
25774-21
07-11-2022
ERIC TERRY KRAUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
KATHLEEN KERRIGAN CHIEF JUDGE
On July 6, 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, to give effect to the agreement of the parties in this case, and for cause, it is
ORDERED that the Petition, filed July 19, 2021, is hereby deemed to have been ratified and affirmed by petitioner. It is further
ORDERED that, on the Court's own motion, so much of this case as relates to a Notice of Determination Concerning Collection Action is dismissed for lack of jurisdiction. All references to such a Notice in the First Amended Petition, filed December 13, 2021, are hereby deemed stricken from the Court's record in this case. It is further
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 $7,487.00; and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6662(a).