Mendoza v. Comm'r of Internal Revenue

Full title: BENTLEY MENDOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 13, 2024

No. 17171-23S (U.S.T.C. Sep. 13, 2024)

Opinion

17171-23S

09-13-2024

BENTLEY MENDOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo Chief Special Trial Judge

ORDER

Lewis R. Carluzzo Chief Special Trial Judge

The Stipulation filed September 12, 2024, shows among other things, that the parties have settled petitioner's liability for an I.R.C. section 6662(a) penalty, but the Proposed Stipulated Decision, also filed September 12, 2024, makes no reference to that penalty. Premises considered, it is

ORDERED that the above-referenced Proposed Stipulated Decision is recharacterized and treated as a stipulation of settled issues.