Opinion
4503-19
03-17-2022
Rhonda Diaz & Jeffrey Caldeway Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Albert G. Lauber, Judge
On, March 11, 2022, the parties filed a Proposed Stipulated Decision in this case. Due to technical issues the document was not able to be signed electronically. In consideration of the foregoing, it is
ORDERED that the parties' Proposed Stipulated Decision is hereby recharacterized as a Stipulation of Settlement. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable years 2012 and 2013 in the amounts of $18,628.00 and $51,496.00 respectively.