Opinion
6245-24S
09-03-2024
TIM NGUYEN, Petitioner 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 August 30, 2024, 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 petitioner for the taxable year 2021 in the amount of $680.00.