Garduno v. Comm'r of Internal Revenue

Full title: LETICIA GARDUNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 10, 2023

No. 25934-21 (U.S.T.C. Feb. 10, 2023)

Opinion

25934-21

02-10-2023

LETICIA GARDUNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER AND DECISION

Kathleen Kerrigan Chief Judge

On February 9, 2023, the parties filed a Proposed Stipulated Decision. However, upon review thereof, the Court notes that the proposed decision document contains a typographical error.

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 2018 in the amount of $2,253.00; and

That there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a).