Opinion
2130-24
05-22-2024
GAYLE A. FLORES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because the caption in the Proposed Stipulated Decision, filed May 21, 2024, incorrectly shows petitioner's name, it is
ORDERED that the document is stricken. To give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that for 2021, there is no deficiency in petitioner's federal income tax, and petitioner's federal income tax has not been overpaid.