Opinion
25704-22
01-27-2023
ASHLEY FLIEHR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
On January 24, 2023, the parties filed a Proposed Stipulated Decision. However, upon review thereof, the Court notes that the proposed decision document improperly incorporates matters regarding assessment of the deficiency above the intended judicial signature, rather than in stipulations following such intended signature or in a separate settlement stipulation.
In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Settlement Stipulation. Taking into account the basis for settlement reached between the parties, as reflected in that document, it is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $6,528.00; and
That there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. section 6662(a).