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Rakowsky v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 30081-21S (U.S.T.C. Aug. 19, 2022)

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).


Summaries of

Rakowsky v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 30081-21S (U.S.T.C. Aug. 19, 2022)
Case details for

Rakowsky v. Comm'r of Internal Revenue

Case Details

Full title:ANDREW RAKOWSKY & DOREEN MORGANTE-RAKOWSKY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 19, 2022

Citations

No. 30081-21S (U.S.T.C. Aug. 19, 2022)