Opinion
24612-21S
09-15-2022
MARCOS D. TORRES GARCIA & LORENA D. SIERRA, Petitioners 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 Dallas, Texas on December 5, 2022.
On September 1, 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 September 1, 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 petitioners for the taxable year 2018.