Opinion
16050-22
06-29-2023
MONA AILEEN ROMERO FLORES & MARCOS FLORES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy, Special Trial Judge.
On June 29, 2023, the parties filed a Settlement Stipulation and Proposed Stipulated Decision. Although executed by counsel for petitioners and the Commissioner, the Proposed Stipulated Decision fails to reference petitioners in the plural sense. 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, filed June 29, 2023, is recharacterized and treated as the parties' Supplement to Settlement Stipulation. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from petitioners for the taxable year 2020 and that there is an overpayment in income tax for the taxable year 2020 in the amount of $4,088.00, which amount was paid on April 15, 2021, and for which amount a claim for refund was filed on June 7, 2021, which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency.