Opinion
8465-23S
05-31-2024
JEFFREY LEE JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because of a grammatical error in the Proposed Stipulated Decision, filed May 29, 2024, it is
ORDERED that the document is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement reflected in that document, it is further
ORDERED AND DECIDED: That for 2017, there is no deficiency in petitioner's federal income tax, that petitioner's federal income tax has not been overpaid, and that petitioner is not liable for an addition to tax under I.R.C § 6651(a)(1), I.R.C. § 6651(a)(2), or I.R.C § 6654(a).