Opinion
6201-23S
07-17-2023
P. BRIAN FILIPOWICH & SARAH KIM Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
On July 10, 2023, the parties filed a Proposed Stipulated Decision and Settlement Stipulation. However, upon review of former, the Court notes that the proposed decision document contains a typographical error. Nevertheless, the agreement of the parties in this case is clear to the Court based on the content of the Settlement Stipulation.
In view of the foregoing, to give effect to the agreement of the parties, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. Taking into account the basis for settlement reached between the parties, as reflected in that document, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioners for the taxable year 2020, and that there is an overpayment in income tax due to petitioners for the taxable year 2020 in the amount of $1,574.80, for which amount a claim for refund could have been filed, under the provisions of I.R.C. section 6511(b)(2), on January 3, 2023, the date of the mailing of the Notice of Deficiency.