Opinion
29586-21
10-06-2022
CECELIA R. HUGGINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge
This case is currently calendared for trial during the Court's January 17, 2023, Los Angeles, California, trial session. On October 3, 2022, the parties filed a Proposed Stipulated Decision (Doc. 8). However, upon review of the Proposed Stipulated Decision, the Court notes that respondent's signature block does not contain the mailing address and phone number, etc., as required by Rule 23(a)(3), Tax Court Rules of Practice and Procedure. The Court is therefore unable to process the parties' Proposed Stipulated Decision as filed.
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. 8) filed October 3, 2022, 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 2018 in the amount of $6,908.00; and
That there is a penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662(a) and 6662(b)(2) in the amount of $691.00.