Opinion
12402-22S
10-26-2023
LINDA JAMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that the proposed stipulated decision, filed October 25, 2023, is recharacterized and treated as a stipulation. It is further
ORDERED that respondent's motion to dismiss for lack of prosecution, filed September 29, 2023, is denied. Pursuant to the above-referenced stipulation, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED and DECIDED that for 2020, there is no deficiency in petitioner's federal income tax, and that there is a $307.53 overpayment in petitioner's federal income tax, which amount was paid after the mailing of the notice of deficiency.