Opinion
15080-21S
06-06-2022
BETTY ZARWEA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy, Special Trial Judge
On May 25, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, upon review of that filing, the Court notes that extraneous attachments have been filed therewith. Consequently, the Court is 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
ORDERED that the parties' Proposed Stipulated Decision, filed May 25, 2022, is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioner for taxable year 2019 in the amount of $806.00; and
That there is no penalty under I.R.C. section 6662(a) due from petitioner for taxable year 2019.