Opinion
14879-21S
04-18-2022
FRANK BURTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley, Chief Judge.
For cause, it is
ORDERED that the parties' proposed stipulated decision, filed February 25, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner in the amount of $1832.00 for the taxable year 2019; and
That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. section 6662(a).