Opinion
25880-21
02-08-2023
HUGUES ELVEUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Ronald L. Buch, Judge.
On February 7, 2023, the parties filed a proposed stipulated decision. After reviewing the document, the Court noticed that petitioner's name had a typo in the caption of the case. To remedy this error, it is
ORDERED that the proposed stipulated decision filed February 7, 2023, shall be recharacterized as a Stipulation of Settled Issues. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioner for the taxable year 2016 in the amount of $6,038.00 and that there is an overpayment in income tax due to the petitioner for the taxable year 2016 in the amount of $4,266.00, which amount was paid after the mailing of the Notice of Deficiency;
That there is an addition to tax due from the petitioner for the taxable year 2016, under the provisions of I.R.C. § 6651(a)(1), in the amount of $1,255.95;
That there is an addition to tax due from the petitioner for the taxable year 2016, under the provisions of I.R.C. § 6651(a)(2), in the amount of $1,339.68; and
That there is no addition to tax due from the petitioner for the taxable year 2016 under the provisions of I.R.C. § 6654.