Opinion
2018-22S
10-26-2022
ROBERT THOMAS MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because the proposed stipulated decision, electronically submitted and filed October 19, 2022, is not signed in accordance with the Court's efiling guidelines, it is
ORDERED that the document is stricken. In order to give effect to the basis of settlement reflected in that document it is
ORDERED and DECIDED that for 2019, there is a $750 deficiency in petitioner's federal income tax, and that petitioner is not liable for an I.R.C. § 6662(a) penalty.