Opinion
5070-22S
10-18-2022
GARY JOHN KITTILSEN & MEGHAN KITTILSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
This case is calendared for the standalone remote trial session of the Court scheduled to commence on November 14, 2022.
On October 12, 2022, the parties filed a Proposed Stipulated Decision. In reviewing the filing, the caption on the Proposed Stipulated Decision contains an error. The Court is therefore unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing and to give effect to the agreement of the parties in this case, it is
ORDERED that the parties' Proposed Stipulated Decision, filed October 12, 2022, is recharacterized and treated as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for the taxable year 2019 in the amount of $10,801.00; and
That there is no penalty due from petitioners for the taxable year 2019 under the provisions of I.R.C. § 6662(a).