Opinion
10348-23
09-12-2024
CHRISTENE MCGEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Because the manner by which the Proposed Stipulated Decision, filed September 9, 2024, was electronically submitted to the Court does not allow the document to be process as styled, it is
ORDERED that the document is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement reflected in that document, it is
ORDERED and DECIDED that petitioner is not entitled to relief under any provision of I.R.C. section 6015 for her 2015 or 2016 federal income tax liabilities;
that after the application of I.R.C. section 6015(f) there are no federal income taxes or additions to tax due from petitioner for 2012, 2014 or 2019; and
that petitioner's federal income taxes for 2012, 2014 and 2019 have not been overpaid.