Opinion
13785-20S
11-01-2022
HAROLD BOYERMAN, 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 October 27, 2022, is recharacterized as a stipulation of settlement. Pursuant to that stipulation of the parties and to the parties' settlement stipulation, also filed October 27, 2022, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $2,990.00, and that there is an overpayment in income tax due to petitioner for the taxable year 2017 in the amount of $2,517.89.