Opinion
19010-22
07-05-2023
ELAYNE MARY PACE & EVAN GROFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge.
On June 28, 2023, the parties filed a Proposed Stipulated Decision (Doc. 10). However, upon review of the Proposed Stipulated Decision, the Court notes that the caption does not match the caption of this case. 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 (Doc. 10) filed June 28, 2023, is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2020 in the amount of $11,909.00; and
That there is a penalty due from petitioners for the taxable year 2020 under the provisions of I.R.C. § 6662(a) in the amount of $2,381.80.