Opinion
12191-21
07-20-2022
MICHAEL JORDAN HILLIER & CHRISTIANA MARIA HILLIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge
This case is currently calendared for trial during the Court's September 26, 2022, Denver, Colorado, trial session. On July 18, 2022, the parties filed a Proposed Stipulated Decision (Doc. 14). However, upon review of the Proposed Stipulated Decision, the Court notes that the name of one of the petitioners in the caption does not match the caption of this case. The Court is therefore unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby
ORDERED that the parties' Proposed Stipulated Decision (Doc. 14) filed July 18, 2022, is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $406.00; and
That there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. § 6662(a).