Opinion
37272-21
01-10-2023
JOHN NATOLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
On January 3, 2023, the parties filed a proposed stipulated decision in this case which contained a typographical error in the docket number. For cause, it is
ORDERED that the proposed stipulated decision is recharacterized as the parties' settlement stipulation. It is further
ORDERED and DECIDED that for the taxable year 2018, there is no deficiency in income tax, and no accuracy-related penalty under I.R.C. section 6662(a) due from petitioner.