Opinion
9494-22S
09-07-2022
ERIN RUTH MCCRARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
On September 2, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision reflects an incomplete Docket No., lacking the small tax case "S" designation. Consequently, the Court is 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 as the parties' Settlement Stipulation. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2019.