Opinion
7184-22
02-23-2023
ALMA MISTRY MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Ronald L. Buch, Judge.
On February 22, 2023, the parties filed a proposed stipulated decision. After reviewing the document, the Court noticed that Ms. Martinez's name in the caption of the proposed stipulated decision did not include her full middle name as in the Court's records. To ensure that the decision entered in this case conforms to the caption, it is
ORDERED that the proposed stipulated decision filed February 22, 2023, shall be recharacterized as a Stipulation of Settled Issues. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioner for the taxable year 2019 in the amount of $6,026.00; and that there is a penalty due from the petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a) in the amount of $1,012.80.