Opinion
30014-21
12-20-2023
PHILIP SALMONS & LEEANN SALMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On December 19, 2023, the parties filed a Proposed Stipulated Decision. Because of a typographical error contained in the proposed decision document, the Court is unable to enter it. Nevertheless, the agreement of the parties in this case is clear to the Court.
In view of the foregoing, to give effect to the agreement of the parties, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. Taking into account the basis for settlement reached between the parties, as reflected in that document, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further
ORDERED and DECIDED that there are no deficiencies in income tax due from, nor overpayments due to petitioners for the tax years 2015, 2016, and 2017; and
That there are no additions to the tax due from petitioners under the provisions of I.R.C. § 6651(a)(1) for the tax years 2015, 2016, and 2017.