Chien Yuan Wang v. Comm'r of Internal Revenue

Full title: Chien Yuan Wang Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 4, 2022

No. 10434-21S (U.S.T.C. Mar. 4, 2022)

Opinion

10434-21S

03-04-2022

Chien Yuan Wang Petitioner v. Commissioner of Internal Revenue Respondent

Lewis R. Carluzzo Chief Special Trial Judge

ORDER AND DECISION

Lewis R. Carluzzo Chief Special Trial Judge

Because of an obvious typographical error in the docket number shown on the proposed stipulated decision, filed March 3, 2022, it is

ORDERED that the proposed stipulated decision is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement agreed upon between the parties as reflected in that document, it is further

ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2018; and

That there is no addition to tax due from the petitioner for the taxable year 2018 under the provisions of I .R. C. §6651 (a)(1); and

That there is no penalty due from the petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662(a). 1