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Diou v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 2604-21 (U.S.T.C. Nov. 10, 2022)

Opinion

2604-21

11-10-2022

EUGENE J. DIOU, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan Chief Judge

On November 4, 2022, the parties filed a Proposed Stipulated Decision. Upon review of the Proposed Stipulated Decision, the Court notes that the parties incorrectly refer to I.R.C. section 6662(a) as an addition to tax. 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' Settlement Stipulation. Taking into account the basis for settlement reached 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, petitioner for the taxable year 2018; and

That there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. section 6662.


Summaries of

Diou v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 2604-21 (U.S.T.C. Nov. 10, 2022)
Case details for

Diou v. Comm'r of Internal Revenue

Case Details

Full title:EUGENE J. DIOU, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 10, 2022

Citations

No. 2604-21 (U.S.T.C. Nov. 10, 2022)