From Casetext: Smarter Legal Research

Arellano v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 11165-22 (U.S.T.C. Nov. 15, 2022)

Opinion

11165-22

11-15-2022

EILEEN MARIE MEZA ARELLANO, 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 November 8, 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 no deficiency in income tax due from petitioner for the taxable year 2018; and

That there are no additions to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. sections 6651(a)(1) and 6651(a)(2).


Summaries of

Arellano v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 11165-22 (U.S.T.C. Nov. 15, 2022)
Case details for

Arellano v. Comm'r of Internal Revenue

Case Details

Full title:EILEEN MARIE MEZA ARELLANO, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 11165-22 (U.S.T.C. Nov. 15, 2022)