Opinion
2395-21
07-12-2022
RICKEY LINDSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge
On July 6, 2022, the parties filed a Proposed Stipulated Decision (Doc. 11) and Settlement Stipulation (Doc. 12). However, upon review of the Proposed Stipulated Decision and Settlement Stipulation the Court notes that petitioner's address does not match the address in the Court's records. The Court is therefore 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 hereby
ORDERED that the parties' Proposed Stipulated Decision (Doc. 11) filed July 6, 2022, is recharacterized as the parties' Supplement to Settlement Stipulation. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2019; and
That there is an overpayment in income tax for the taxable year 2019 in the amount of $5,693.00, which amount was paid on April 15, 2020, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on December 28, 2020, the date of the mailing of the Statutory Notice of Deficiency.