Opinion
31999-21S
10-04-2022
KIMBERLY L. COTTEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
On October 3, 2022, the parties filed a proposed stipulated decision. Upon review, that document does not include the correct docket number for this case.
In view of the foregoing, it is
ORDERED that the parties' proposed stipulated decision, filed October 3, 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 no deficiency in income tax due from, and no overpayment due to, petitioner for the taxable year 2019; and
That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. section 6662(a).