Opinion
28623-21S
08-22-2022
JAMES E. GREEN & JACKIE R. GREEN, 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 Columbia, South Carolina on September 6, 2022.
On August 18, 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 August 18, 2022, 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 petitioners for the taxable year 2018 in the amount of $966.00; and
That there is no penalty due from the petitioners for the taxable year 2018 under the provisions of I.R.C. §6662(a). 1