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Azizi v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 7319-18 (U.S.T.C. Nov. 2, 2022)

Opinion

7319-18

11-02-2022

JOSEPH A. AZIZI & ROYA A. RAZI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

EMIN TORO, JUDGE.

On October 27, 2022, the parties filed a Proposed Stipulated Decision (Doc. 62). However, upon review of the Proposed Stipulated Decision, the Court notes that the name of one of the petitioners in the caption does not match the caption of this case. 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 (Doc. 62) filed October 27, 2022, is recharacterized as the parties' Settlement Stipulation. It is further

ORDERED AND DECIDED that there are deficiencies in income tax due from petitioners for the taxable years 2012, 2013, and 2014 in the amounts of $103,461.00, $53,562.00, and $4,632.00 respectively; and

That there are penalties due from petitioners for the taxable years 2012, 2013, and 2014 under the provisions of I.R.C. §6662(a) in the amounts of $15,519.15, $8,034.30, and $694.80, respectively.


Summaries of

Azizi v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 7319-18 (U.S.T.C. Nov. 2, 2022)
Case details for

Azizi v. Comm'r of Internal Revenue

Case Details

Full title:JOSEPH A. AZIZI & ROYA A. RAZI, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 2, 2022

Citations

No. 7319-18 (U.S.T.C. Nov. 2, 2022)