Opinion
3334-23S
11-01-2023
KARRIE COLLEEN MYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On October 16, 2023, the parties filed a Proposed Stipulated Decision and Settlement Stipulation. Because of a typographical error/omission contained in the proposed decision document, the Court is unable to enter it. Nevertheless, the agreement of the parties in this case is clear to the Court based on the content of the accompanying Settlement Stipulation.
In view of the foregoing, to give effect to the agreement of the parties, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. Taking into account the basis for settlement reached between the parties, as reflected in that document, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2021, and that there is an overpayment in income tax due to petitioner for the taxable year 2021 in the amount of $4,061.00, which amount was paid on April 15, 2022, and for which amount a claim for refund was filed on April 15, 2022, which was within the period provided by I.R.C. section 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency; and
That there is no penalty under I.R.C. section 6676 due from petitioner for the taxable year 2021.