Opinion
25794-21
04-26-2022
DIANA L. ALEJOS MORALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
On April 15, 2022, he parties filed a Proposed Stipulated Decision and a Settlement Stipulation for the Court's consideration. However, the Court notes that the docket number in the caption of the proposed decision document improperly incorporates the letter "S." Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, and o give effect to he agreement of the prates in this case, i is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement It is further
ORDERED and DECIDED that there is a deficiency in income tax for petitioner for the taxable year 2018 in the amount of $223.00, and that there is an overpayment in income tax for the taxable year 2018 in the amount of $23.00, which amount was paid after the mailing of the notice of deficiency; and
That there is no penalty due from penalty for the taxable year 2018 under he provisions of I.R.C. section 6662(a)