Novoa v. Comm'r of Internal Revenue

Full title: DORIS Y. NOVOA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 24, 2023

No. 6665-22S (U.S.T.C. Feb. 24, 2023)

Opinion

6665-22S

02-24-2023

DORIS Y. NOVOA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy Special Trial Judge

ORDER AND DECISION

Adam B. Landy Special Trial Judge

On February 23, 2023, the parties filed a Proposed Stipulated Decision. The caption on the Proposed Stipulated Decision contains an error. The Court is therefore unable to process the parties' Proposed Stipulated Decision.

In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby

ORDERED that the parties' Proposed Stipulated Decision is recharacterized and treated as the parties' Settlement Stipulation. It is further

ORDERED AND DECIDED: That there are deficiencies in income tax due from the petitioner for the taxable years 2018, 2019, and 2020 in the amounts of $4,432.00, $5,300.00, and $1,729.00, respectively; and

That there are penalties due from the petitioner for the taxable years 2018, 2019, and 2020 under the provisions of I.R.C. § 6662(a) in amounts of $886.40, $1,060.00, and $257.20, respectively.