Opinion
1979-22S
02-02-2023
LATASHA M. HINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
For cause, it is
ORDERED that the parties' proposed stipulated decision, filed January 30, 2023, is recharacterized as an amendment to settlement stipulation. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $8,651.80 and that there is an overpayment in income tax due to petitioner for the taxable year 2018 in the amount of $7,047.20 which was paid after the date of the mailing of the notice of deficiency; and
That there are not any additions to tax under sections 6651(a)(1) or 6651(a)(2) due from petitioner for the taxable year 2018.