Opinion
21104-21S
09-30-2022
TODD CHRISTIAN BIEBER & MARY BOSWELL BIEBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Because of an obvious typographical error in the caption of this case as shown on the proposed stipulated decision, filed September 26, 2022, it is
ORDERED that the proposed stipulated decision is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement agreed upon between the parties as reflected in that document, 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 2018.