Opinion
6975-22S
10-03-2022
STUART W. ROSE & TRINA C. DUNCAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On September 15, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, upon review thereof, the Court notes that the caption on that document is incorrect, insofar as the docket number lacks an "S". Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioners for the taxable year 2019; and
That there is no penalty due from the petitioners for the taxable year 2019 under the provisions of of I.R.C. §6662(a).