Opinion
26420-22
07-10-2023
KARIE L. LADD, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
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.