Opinion
35199-21S
03-28-2022
Maxwell Koble Fariasantos Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
For cause, it is
ORDERED that the parties' proposed stipulated decision, filed February 16, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioner for the taxable year 2020.