Opinion
36669-21
04-26-2022
DOROTHY LEIGHTY-PARKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
Upon due consideration of petitioner's motion for entry of decision, filed February 14, 2022, and the parties' proposed stipulated decision, filed March 25, 2022, and for cause, it is
ORDERED that petitioner's motion for entry of decision is granted. It is further
ORDERED that the parties' proposed stipulated decision is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioner for the taxable year 2018; and
That there is no penalty under the provisions of I.R.C. section 6662(a) due from petitioner for the taxable year 2018.