Opinion
17289-22S
09-13-2023
DANIEL LOPEZ &KARLA GALVEZ CASTRO LOPEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge.
On September 12, 2023, the parties filed a Proposed Stipulated Decision and Settlement Stipulation. The Proposed Stipulated Decision contains a typographical 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 is recharacterized and treated as the parties' Supplement to Settlement Stipulation. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from petitioners for the taxable year 2019, and that there is an overpayment in income tax for the taxable year 2019 in the amount of $4,701.00, which amount was paid on April 15, 2020, and for which a claim for refund was filed on April 15, 2020, which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency.