Opinion
18653-23
05-09-2024
MARK W. DOMBROWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
Because of an erroneous reference to a penalty not involved in this case in the Proposed Stipulated Decision, filed May 8, 2024, it is
ORDERED that the document is stricken. To give effect to the basis of settlement reflected in the stricken document, it is further
ORDERED and DECIDED that for 2014, there is no deficiency in petitioner's federal income tax, petitioner is not liable for an I.R.C. section 6651(a)(1) or section 6651(a)(2) addition to tax, petitioner is not liable for an I.R.C. section 6654 penalty, and petitioner's federal income tax has not been overpaid.