Opinion
27778-21
04-19-2023
DUSTIN CAMPBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
For cause, it is
ORDERED that the Proposed Stipulated Decision filed April 12, 2023, is hereby recharacterized as the parties' Stipulation of Settled Issues. It is further
ORDERED and DECIDED: That there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $19,184.00; and that there is a penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. §6662(a) in the amount of $3,837.00.