Opinion
31012-21
11-10-2022
JOSEPH WILLIAM GRILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On November 3, 2022, the parties filed a proposed stipulated decision in this case. The proposed stipulated decision was missing a signature block under respondent's counsel's signature. Pursuant to Rule 23(a)(3), Tax Court Rules of Practice and Procedure, any paper filed with the Court shall bear "[t]he name, mailing address, email address (if any), and telephone number of the party or the party's counsel, as well as counsel's Tax Court bar number, shall be typed or printed immediately beneath the signature."
Upon due consideration, it is
ORDERED that the proposed stipulated decision, filed November 3, 2022, is recharacterized as the parties' settlement stipulation. It is further
ORDERED and DECIDED that for the taxable year 2018 there is a deficiency in income tax in the amount of $498.00 and no penalty under the provisions of I.R.C. section 6662(a) due from petitioner.