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Haynes v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 37096-21S (U.S.T.C. Mar. 2, 2023)

Opinion

37096-21S

03-02-2023

CURTIS HAYNES & DENICE HAYNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Lewis R. Carluzzo Chief Special Trial Judge

For cause, it is

ORDERED that the proposed stipulated decision filed February 23, 2023, is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement reflected in that document, it is further

ORDERED and DECIDED: That for 2018, there is no deficiency in petitioners' federal income tax and petitioners' federal income tax has not been overpaid; and for 2019, there is a $5,749 deficiency in petitioners' federal income tax, and petitioners are liable for a $575 I.R.C. section 6662(a) penalty.


Summaries of

Haynes v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 37096-21S (U.S.T.C. Mar. 2, 2023)
Case details for

Haynes v. Comm'r of Internal Revenue

Case Details

Full title:CURTIS HAYNES & DENICE HAYNES, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 37096-21S (U.S.T.C. Mar. 2, 2023)