Opinion
34949-21
10-28-2022
ROBERT E. MCKENNA & LORI A. MCKENNA, Petitioners 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 October 27, 2022, is recharacterized as a stipulation of settlement. Pursuant to the just-referenced stipulation of the parties and to the parties' settlement stipulation, also filed October 27, 2022, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for the taxable year 2019 in the amount of $4,978.00, and that there is an overpayment in income tax for the taxable year 2019 in the amount of $209.00, which amount was paid after the mailing of the notice of deficiency.