Opinion
1978-23S
12-13-2023
KASHIF MOHAMMAD MUSHTAQ & ELIA NARVAEZ-MUSHTAQ, 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 December 7, 2023, is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement reflected in that document, it is
ORDERED and DECIDED that there is a $2,500 deficiency in petitioners' 2020 federal income tax.