Opinion
3028-22S
02-13-2023
JUDITH ANN RUTKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
Because petitioner's name is misspelled in the caption of the proposed stipulated decision, filed February 9, 2023, it is
ORDERED that the document is stricken. In order to give effect to the basis of settlement reflected in that document, it is
ORDERED and DECIDED that for 2018, there is no deficiency in petitioner's federal income tax, and petitioner's federal income tax has not been overpaid.