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).