Opinion
25609-21
03-03-2023
DANIEL L. DOYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge
On March 1, 2023, the parties filed a Settlement Stipulation (Doc. 11) and Proposed Stipulated Decision (Doc. 12). However, upon review of the Proposed Stipulated Decision and Settlement Stipulation, the Court notes that the Statement of Account (Form 3623) referenced in the Settlement Stipulation addresses only taxable year 2017 and does not address taxable year 2018. The Court is therefore unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby
ORDERED that the parties' Proposed Stipulated Decision (Doc. 12) filed March 1, 2023, is recharacterized as the parties' Supplement to Settlement Stipulation. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from petitioner for taxable year 2017, and that there is an overpayment in income tax due to petitioner for taxable year 2017 in the amount of $23,517.05. Of the total amount overpaid, $20,961.05 was paid on September 30, 2021, which was after the mailing of the notice of deficiency. Of the total amount overpaid, $1,360.05 was paid on December 26, 2018, and $1,195.95 was paid on October 19, 2018, for which amounts a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on April 13, 2021, the date of the mailing of the Notice of Deficiency; and
That there is a deficiency in income tax due from petitioner for taxable year 2018 in the amount of $9,176.00, and that there is an overpayment in income tax due to petitioner for taxable year 2018 in the amount of $24,321.07 that was paid on September 30, 2021, after the date of the mailing of the notice of deficiency.