Opinion
2012-21S
09-30-2021
Imran Mahmood & Nazima Ahmad Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE
For cause, it is
ORDERED that the proposed stipulated decision, filed September 27, 2021, is recharacterized and treated as a stipulation of settlement. To give effect to the agreement between the parties reflected in that document, it is
ORDERED and DECIDED that for 2018, there is a $9, 642 deficiency in petitioners' Federal income tax, and that petitioners are not liable for an I.R.C. section 6662(a) penalty.
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