Opinion
14319-21S
04-22-2022
BRIAN S. HARMON & MINDI M. HARMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On April 21, 2022, the parties filed a Proposed Stipulated Decision (Doc. 15) and Settlement Stipulation (Doc. 16). The Proposed Stipulated Decision incorrectly cited the overpayment of income tax statutory provision and fails to address petitioners in the plural sense. 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 April 21, 2022, is recharacterized and treated as the parties' Supplement to Settlement Stipulation. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $2, 660.00, and that there is an overpayment in income tax due to petitioners for taxable year 2018 in the amount of $4, 276.55, which amount was paid on April 15, 2019 and for which amount a claim for refund could have been filed under the provisions of I.R.C. § 6511(b)(2) on March 08, 2021, the date of the mailing of the notice of deficiency; and
That there is no penalty due from petitioners for the taxable year 2018, under the provisions for I.R.C. § 6662(a).