Opinion
14160-23S
05-06-2024
GABOR FUSICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On May 2, 2024, the parties filed a Proposed Stipulated Decision. 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, at Doc. 12, is recharacterized and treated as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioner for the taxable year 2021 in the amount of $6,502.00; and
That there is a penalty due from the petitioner for the taxable year 2021, under the provisions of I.R.C. § 6662(a), in the amount of $892.00.