Opinion
5670-22S
03-15-2023
AURELIAN BUKATKO & LINDA J. BUKATKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because of an error in the caption of the proposed stipulated decision, filed March 13, 2023, it is
ORDERED that the document is stricken. To give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that for 2019, there is a $4,188 deficiency in petitioners' federal income tax, and petitioners are not liable for an I.R.C. section 6662(a) penalty.