From Casetext: Smarter Legal Research

Herrera v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 12021-22S (U.S.T.C. Mar. 6, 2023)

Opinion

12021-22S

03-06-2023

JOSEPH AARON HERRERA & NICOLE EMICK HERRERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Lewis R. Carluzzo, Chief Special Trial Judge

The proposed stipulated decision, filed March 2, 2023, makes a reference to 2017, a year not in dispute in this case for the redetermination of a deficiency. The record demonstrates that the deficiency placed in dispute in this proceeding relates to 2019. That being so, it is

ORDERED that the above-referenced proposed stipulated decision 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 2019, there is a is a $12,666 deficiency in petitioners' federal income tax, and that petitioners are liable for a $2,532 I.R.C. section 6662(a) penalty.


Summaries of

Herrera v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 12021-22S (U.S.T.C. Mar. 6, 2023)
Case details for

Herrera v. Comm'r of Internal Revenue

Case Details

Full title:JOSEPH AARON HERRERA & NICOLE EMICK HERRERA, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 12021-22S (U.S.T.C. Mar. 6, 2023)