Opinion
16095-21S
04-21-2022
WILLIAM N. BLAIS & ROBERTA A. YOUNG BLAIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On April 12, 2022, the parties filed a Proposed Stipulated Decision. The caption on the Proposed Stipulated Decision fails to include the letter "S" in the docket number. 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 is recharacterized and treated as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that for taxable year 2017, there is a deficiency in petitioners' Federal income tax of $2, 850.00.