Opinion
11091-23
11-18-2024
JASHUB ABSHER & SHEVA LEE ABSHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
To give effect to the agreement of the parties in this case, as reflected in their Settlement Stipulation, filed November 14, 2024, it is
ORDERED AND DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, petitioners for the 2020 taxable year; and
That there is no penalty due from petitioners for the taxable year 2020, under the provisions of I.R.C. § 6662(a).