Opinion
2094-22
04-11-2023
DEVAN HATCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
RONALD L. BUCH, JUDGE.
On April 6, 2023, the parties submitted to the Court a Proposed Stipulated Decision. The caption of that document identified the docket number as 2094-22S; however, on October 30, 2022, the Court granted the Commissioner's motion to remove the small tax case designation from this case. According, it is
ORDERED that the Clerk shall recharacterize the parties proposed stipulated decision as a Stipulation of Settlement. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from the petitioner for the taxable year 2015 in the amount of $7,367.00;
That there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2016;
That there is an addition to tax due from the petitioner for the taxable year 2015under the provisions of I.R.C. § 6651 (a)(1) in the amount of $1,756.50;
That there is no addition to tax due from the petitioner for the taxable year 2016under the provisions of I.R.C. § 665 l (a)(1); and
That petitioner is not entitled to relief under I.R.C. § 6015 from the deficiencies in income tax and additions to tax for the taxable years 2015 and 2016.