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Felix v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 10050-21S (U.S.T.C. Aug. 10, 2022)

Opinion

10050-21S

08-10-2022

JEANNETTE YVETTE FELIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Adam B. Landy Special Trial Judge

This case is calendared for trial at the session of the Court scheduled to commence at Los Angeles, California on September 19, 2022.

On August 8, 2022, the parties filed a Proposed Stipulated Decision. In reviewing the filing, the caption on the Proposed Stipulated Decision contains an error. 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, filed August 8, 2022, is recharacterized and treated as the parties' Settlement Stipulation. It is further

ORDERED AND DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2018; and

That there is no penalty due from the petitioner for the taxable year 2018 under the provisions of I.R.C. §6662(a).


Summaries of

Felix v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 10050-21S (U.S.T.C. Aug. 10, 2022)
Case details for

Felix v. Comm'r of Internal Revenue

Case Details

Full title:JEANNETTE YVETTE FELIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 10, 2022

Citations

No. 10050-21S (U.S.T.C. Aug. 10, 2022)