Opinion
11666-22S
03-10-2023
EBELIO ALBERTO RODRIGUEZ & ISABEL LORENIA ROGEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On March 7, 2023, the parties filed a Proposed Stipulated Decision. The caption on the Proposed Stipulated Decision contains an error. The Court is therefore unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby
ORDERED that the parties' Proposed Stipulated Decision is recharacterized and treated as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioners for the taxable year 2018 in the amount of $2,120.00.