Opinion
12354-23
05-07-2024
JOSHUA BENJAMIN HOBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge.
On May 3, 2024, the parties filed a Proposed Stipulated Decision (Doc. 10). However, upon review of the Proposed Stipulated Decision, the Court notes that the caption on the Proposed Stipulated Decision contains an incorrect docket number. 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. 10) filed May 3, 2024, is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2021 in the amount of $318.00; and
That there is no penalty due from the petitioner for the taxable year 2021 under the provisions of I.R.C. § 6662(a).