Opinion
6151-24
08-13-2024
DALE ALLEN GROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
AND DECISION On June 20, 2024, the parties filed a Proposed Stipulated Decision and Settlement Stipulation.
Upon due consideration and for cause, see I.R.C. section 6513(a), it is
ORDERED that the parties' above-referenced Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. Taking into account the basis for settlement reached between the parties, as reflected in that document, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2022, and that there is an overpayment in income tax for the taxable year 2022 in the amount of $5,233.00, which amount was paid on April 15, 2023, and for which amount a claim for refund was filed on April 15, 2023, which was within the period provided by I.R.C. section 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency; and That there is no penalty under I.R.C. section 6662(a) due from petitioner for the taxable year 2022.