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Homan v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 1284-22S (U.S.T.C. Nov. 8, 2022)

Opinion

1284-22S

11-08-2022

MICHAEL P. HOMAN & SARA M. HOMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan Chief Judge

On October 27, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, upon review thereof, the Court notes that the caption on that document is incorrect, insofar as the docket number lacks an "S". Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.

In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause, it is

ORDERED that the parties' Proposed Stipulated Decision 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 2019 in the amount of $15,912.00; and

That there is no penalty due from petitioners for the taxable year 2019 under the provisions of I.R.C section 6662(a).


Summaries of

Homan v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 1284-22S (U.S.T.C. Nov. 8, 2022)
Case details for

Homan v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL P. HOMAN & SARA M. HOMAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 8, 2022

Citations

No. 1284-22S (U.S.T.C. Nov. 8, 2022)