Opinion
3114-23
05-14-2024
TIMOTHY PIPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
For the reasons set forth in respondent's Motion for Entry of Decision, filed May 13, 2024, it is
ORDERED that respondent's above-referenced Motion is granted. To give effect to the basis of settlement reached between the parties, as reflected in the Proposed Stipulated Decision deemed stricken from the Court's record in this case, it is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $4,191.00; and
That there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. section 6662(a).