Opinion
3848-23
04-05-2024
DANIEL JOSEPH CARROLL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge.
On April 1, 2024, the parties filed a Proposed Stipulated Decision (Doc. 9). However, upon review of the Proposed Stipulated Decision, the Court notes that the caption is incorrect in that it does not match the caption of this case. The Court is therefore 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 hereby
ORDERED that the parties' Proposed Stipulated Decision (Doc. 9) filed April 1, 2024, is recharacterized as the parties' Settlement Stipulation. 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 $35,506.00; and
That there is an addition to tax due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6651(a)(1), in the amount of $7,988.85; and
That there is an addition to tax due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6651(a)(2), in the amount of $8,876.50; and
That there is no addition to tax due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6654.