Ladd v. Comm'r of Internal Revenue

Full title: KARIE L. LADD, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 10, 2023

No. 26420-22 (U.S.T.C. Jul. 10, 2023)

Opinion

26420-22

07-10-2023

KARIE L. LADD, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER AND DECISION

Kathleen Kerrigan, Chief Judge.

For cause, it is

ORDERED that the parties' proposed stipulated decision, filed July 5, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further

ORDERED and DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2019;

That there is no addition to tax due from the petitioner for the taxable year 2019 under the provisions of I.R.C. §6651(a)(1);

That there is no addition to tax due from the petitioner for the taxable year 2019 under the provisions of I.R.C. §6651(a)(2);

That there is no addition to tax due from the petitioner for the taxable year 2019 under the provisions of I.R.C. §6654.