Opinion
6724-24
09-06-2024
LYNDON L. HERSHBERGER & LENORA HERSHBERGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
To give effect to the agreement of the parties in this case, as reflected in their Settlement Stipulation, filed September 5, 2024, it is
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioners for the taxable year 2021; and
That there is no penalty due from the petitioners for the taxable year 2021 under the provisions of I.R.C. § 6662(a).