Opinion
5818-22S
06-20-2023
BRITTANY K. PFEIFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda, Judge.
On June 14, 2023, the parties filed a proposed stipulated decision. After review, it appears that the docket number on the proposed stipulated decision is missing the "S" designation. Upon due consideration, it is
ORDERED that the joint proposed stipulated decision is recharacterized as the parties' stipulation of settled issues. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $6.00, and that there is no penalty due from petitioner for taxable year 2019 under I.R.C. § 6662(a).