Opinion
12150-22S
01-27-2023
CICELY WILLIAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On January 12, 2023, the parties filed a Proposed Stipulated Decision. The caption on the Proposed Stipulated Decision failed to include the letter "S" in the docket number. 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 is recharacterized and treated as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED: That there are deficiencies in income tax due from the petitioner for taxable years 2019 and 2020 in the amount of $7,180.00 and $16,091.00, respectively; and
That there are no penalties due from the petitioner for the taxable years 2019 and 2020 under the provisions of I.R.C. § 6662(a).