Opinion
10704-22S
11-03-2022
DEIRDRE DAVEY MCGRAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On October 24, 2022, the parties filed duplicate copies of the settlement stipulation. Also, on October 24, 2022, the parties filed a Proposed Stipulated Decision. However, it is clear to the Court that, based on the record in this case, the proposed decision document includes a typographical error with respect to the amount of the overpayment reflected (i.e., "$15.995.93" rather than "$15,995.93"). 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 settlement stipulation at index no. 10 is hereby deemed stricken from the Court's record. It is further
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2019, and that there is an overpayment in income tax for the taxable year 2019 in the amount of $15,995.93, which amount was paid on June 21, 2022, which date was after the issuance of the notice of deficiency.