Opinion
18044-23S
08-20-2024
AIDAN M. HAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge.
Because the Proposed Stipulated Decision, filed August 19, 2024, has not been properly signed by petitioner's counsel, it is
ORDERED that the document is stricken. To give effect to the basis of settlement reflected in that document it is further
ORDERED and DECIDED that for 2021, there is no deficiency in petitioner's federal income tax, and petitioner's federal income tax has not been overpaid.