Opinion
744-22S
03-14-2023
KATHLEEN A. GARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that the proposed stipulated decision, filed March 13, 2023, is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that for 2017, there is a $9,500 deficiency in petitioner's federal income tax, and petitioner is not liable for additions to tax under I.R.C. sections 6651(a)(1), 6651(a)(2) or 6654.