Opinion
7494-21
04-27-2022
ALAN G. CAMPBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
MAURICE B. FOLEY, CHIEF JUDGE
On February 25, 2022, the parties filed a Proposed Stipulated Decision. However, the Court notes that certain pages of the proposed decision document have been improperly duplicated within the filing. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, and to give effect to the agreement of the parties in this case, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2018; and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6662(a).