Opinion
17297-21S
09-19-2022
DAVID A. PROBST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
For cause, it is
ORDERED that the parties' proposed stipulated decision, filed September 19, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that there is no deficiency in Federal income tax due from, nor overpayment due to, petitioner for the taxable year 2018; and
That there is not any accuracy-related penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662(a).