Opinion
1087-21
03-22-2022
Kervens Jean Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Albert G. Lauber Judge
On, March 16, 2022, the parties filed a Proposed Stipulated Decision in this case. Due to technical issues the document was not able to be signed electronically.
In consideration of the foregoing, it is
ORDERED that the parties' Proposed Stipulated Decision is hereby recharacterized as a Stipulation of Settlement. 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 $2,320.00.