Opinion
25292-22
11-15-2023
JOSE R. RAMOS & YOLY MARIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Courtney D. Jones, Judge
On November 9, 2023, the parties filed a Proposed Stipulated Decision. Upon review, it appears that the Proposed Stipulated Decision contains a typographical error. In lieu of having the parties re-submit another proposed stipulated decision, the Court will enter its own decision that embodies the substance of the parties' agreement.
Upon due consideration, it is
ORDERED that the parties' Proposed Stipulated Decision (Doc. 8) shall be recharacterized as a stipulation of settled issues. It is further
ORDERED and DECIDED that there is a deficiency in income tax in the amount of $21,326.00 for petitioners for taxable year 2019; and
That there is an I.R.C. § 6662(a) penalty in the amount of $2,133.00 due from petitioners for taxable year 2019.