Opinion
34964-21
07-19-2022
LARRY MICHAEL MCGEE & ESTATE OF KIMBERLY MCGEE, DECEASED, LARRY MICHAEL MCGEE, SPECIAL ADMINISTRATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On July 14, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the Court notes that the caption on the proposed decision document does not match the caption of this case. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause, it is
ORDERED that the Petition, filed November 16, 2021, is hereby deemed to have been ratified and affirmed by Larry Michael McGee, acting both on behalf of himself and in his capacity as Special Administrator for the Estate of Kimberly McGee, Deceased. It is further
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, petitioners for the taxable year 2017; and
That there is no penalty under I.R.C. section 6662(a) due from petitioners for the taxable year 2017.