Jones v. Comm'r of Internal Revenue

Full title: JESSICA JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 21, 2023

No. 17791-23 (U.S.T.C. Dec. 21, 2023)

Opinion

17791-23

12-21-2023

JESSICA JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER AND DECISION

Kathleen Kerrigan, Chief Judge.

On December 19, 2023, the parties filed a Proposed Stipulated Decision. Because of a typographical error/omission contained in the proposed decision document, the Court is unable to enter it. Nevertheless, the agreement of the parties, as reflected in that document, is clear to the Court.

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. Taking into account the basis for settlement reached between the parties, as reflected in that document, it is further

ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2021.