Opinion
7241-21S
03-04-2022
DARIN J. PEARSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On March 2, 2022, the parties filed a Settlement Stipulation (Doc. 9) and Proposed Stipulated Decision (Doc. 10). The caption on the Proposed Stipulated Decision fails to include the letter "S" in the docket number. 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' Supplement to Settlement Stipulation. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2019 and that there is an overpayment in income tax due to petitioner for the taxable year 2019 in the amount of $5,423.00, for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on December 7, 2020, the date of the mailing of the notice of deficiency; and
That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a).