Opinion
8830-20S
03-11-2022
Don M. Mee & Beth Potts-Mee Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
For cause, it is
ORDERED that the proposed stipulated decision, filed March 9, 2022, is recharacterized as a stipulation of settlement. To give effect to the basis of settlement agreed upon between the parties as reflected in that document, it is further
ORDERED and DECIDED that for 2017 there is a $4, 202.00 deficiency in petitioners' Federal income tax due, and there is no penalty due from petitioners for the taxable year 2017, under the provisions of I.R.C. § 6662(a). 1