Opinion
13354-21
03-29-2022
MONICA RENEE KUENY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
On March 25, 2022, the parties filed a Proposed Stipulated Decision. However, the Court notes that the caption on the proposed decision document does not match the caption of this case. Consequently, the Court is 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 is recharacterized as the parties' Settlement Stipulation. 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 2018; and That there is no penalty under I.R.C. section 6662(a) due from petitioner for the taxable year 2018.