Opinion
21399-21
07-11-2022
STEVEN SCOTT PARAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge
On July 8, 2022, the parties filed a Proposed Stipulated Decision (Doc. 8). However, upon review of the Proposed Stipulated Decision, the Court notes that the parties failed to file a Settlement Stipulation setting forth the facts stipulated by the parties.
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. 8) filed July 8, 2022, is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2018; and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662(a).