Opinion
1606-21S
06-06-2022
STEFAN EWUBARE & RUTH SODJE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that the proposed stipulated decision, filed June 1, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for taxable year 2017 in the amount of $6,967.00; and
That there is no penalty under I.R.C. § 6662(a) due from petitioners for taxable year 2017.