William v. Comm'r of Internal Revenue

Full title: CICELY WILLIAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 27, 2023

No. 12150-22S (U.S.T.C. Jan. 27, 2023)

Opinion

12150-22S

01-27-2023

CICELY WILLIAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy Special Trial Judge

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).