Opinion
20078-22S
06-09-2023
LINDA MARIE CADWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge.
On May 17, 2023, respondent electronically filed a proposed stipulated decision. That document appears to have been electronically scanned by respondent in a size format other than 8½ x 11. Accordingly, it is
ORDERED that the above-referenced document is recharacterized as the parties' stipulation of settled issues. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2020, and that there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. §6662(a).