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Miller v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 5184-22 (U.S.T.C. Aug. 9, 2022)

Opinion

5184-22

08-09-2022

TROY WILLIAM MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan Chief Judge

On August 3, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, upon review thereof, the Court notes that the proposed decision document includes a typographical error. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.

In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause, it is

ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Settlement Stipulation. Taking into account the basis for settlement reached between the parties, as reflected in that document, it is further

ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2019; and

That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. section 6662(a).


Summaries of

Miller v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 5184-22 (U.S.T.C. Aug. 9, 2022)
Case details for

Miller v. Comm'r of Internal Revenue

Case Details

Full title:TROY WILLIAM MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 9, 2022

Citations

No. 5184-22 (U.S.T.C. Aug. 9, 2022)