Opinion
37125-21S
11-17-2022
CHARRON L. MUNDY & MICHAEL J. MUNDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
For cause, it is
ORDERED that the parties' proposed stipulated decision, filed November 14, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $3,312.00.