Opinion
10020-23
08-08-2024
TONYA LONGMIRE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
KATHLEEN KERRIGAN, CHIEF JUDGE.
For cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed April 26, 2024, 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 petitioner for the taxable year 2020; and
That there is no penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2020.