Opinion
11723-20S
03-04-2022
DALE A. MCPHERSON & KERI D. MCPHERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy, Special Trial Judge
On March 2, 2022, the parties filed a Proposed Stipulated Decision (Doc. 8). The caption on the Proposed Stipulated Decision fails to include the letter "S" in the docket number. The Court is therefore 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 hereby
ORDERED that the parties' Proposed Stipulated Decision is recharacterized and treated as the parties' Settlement Stipulation. It is further
ORDERED and DECIDED that there are deficiencies in income tax due from petitioners for the taxable years 2017 and 2018 in the amount of $17, 892.00 and $24, 087.00, respectively; and
That there are penalties due from petitioners for taxable years 2017 and 2018, under the provisions of I.R.C. § 6662(a) in the amount of $3, 578.40 and $4, 817.40, respectively. 1