Opinion
10942-22
12-07-2023
JESPER L. BIDSTRUP & ANNA M. BIDSTRUP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
EMIN TORO JUDGE.
On December 5, 2023, the parties filed a Proposed Stipulated Decision (Doc. 11). However, upon review of the Proposed Stipulated Decision, the Court notes that the caption is incorrect, insofar as the docket number includes an "S." 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. 11) filed December 5, 2023, is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2019; and
That there is no penalty due from petitioners for the taxable year 2019 under the provisions of I.R.C. § 6662(a).