Opinion
18336-19L
06-29-2023
JOSEFA CASTILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
Pursuant to the determination of the Court as set forth in its Opinion (160 T.C. No. 15), filed June 5, 2023, and the parties' joint Stipulation of Settled Issues, filed November 8, 2022, it is
ORDERED that petitioner's Motion for Reasonable Litigation or Administrative Costs, filed January 5, 2023, is denied. It is further
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 dated December 11, 2018, are not sustained. It is further
ORDERED and DECIDED that there is no income tax, penalty, and interest due from, nor overpayment due to, petitioner for the taxable year 2014.