Opinion
26421-22S
07-28-2023
ANNE C. CORWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On July 24, 2023, the parties filed a Proposed Stipulated Decision and Settlement Stipulation for the Court's consideration. However, the preamble of the proposed decision document is improper under the circumstances. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. Taking into account the basis for settlement reached between the parties, as reflected in that document, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $756.00, and that there is an overpayment in income tax for the taxable year 2020 in the amount of $163.80, which amount was paid on June 9, 2022, and for which amount a claim for refund could have been filed under the provisions of I.R.C. section 6511(b)(2) on August 22, 2022, the date of the mailing of the Notice of Deficiency.