Opinion
5949-22
10-03-2022
JONATHAN DAVID CLARK & NICOLE MARIE CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
Upon due consideration of the parties' proposed stipulated decision, filed September 30, 2022, which bears an incorrect caption, it is
ORDERED that the parties' proposed stipulated decision, filed September 30, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2019 in the amount of $1,849.00.