Opinion
30081-21S
08-19-2022
ANDREW RAKOWSKY & DOREEN MORGANTE-RAKOWSKY, Petitioners 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 August 17, 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, petitioners for the taxable year 2018; and
That there is not any accuracy-related penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. section 6662(a).