Opinion
13135-22
12-22-2022
MEGAN RENEE SEAMAN, A.K.A. MEGAN RENEE ROBY, Petitioner 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 December 16, 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 a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $6,849.00;
That there is no addition to tax under I.R.C. section 6651(a)(1) due from petitioner for the taxable year 2018;
That there is no addition to tax under I.R.C. section 6651(a)(2) due from petitioner for the taxable year 2018; and
That there is no addition to tax due from petitioner under I.R.C. section 6654 for the taxable year 2018.