Opinion
8588-21
06-29-2022
ROBIN MARCIA SCHAFFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Upon due consideration and for cause, the Proposed Stipulated Decision filed June 1, 2022, appearing not to comply with the Court's electronic page filing requirements, it is
ORDERED that the above-referenced document is hereby recharacterized as the parties' Stipulation of Settled Issues. It is further
ORDERED and DECIDED: That there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $65,743.00; That there is an addition to tax due from petitioner for the taxable year 2017 under the provisions § 665l(a)(1) in the amount of $1,062.90; That there is an addition to tax due from petitioner for the taxable year 2017 under the provisions of § 665l(a)(2), of 0.5% of $65,743.00, commencing on the due date of petitioner's return (without extensions) and accruing for each month or fraction thereof during which petitioner fails to pay, not exceeding 25% in the aggregate; and; That there is no addition to tax due from petitioner for the taxable year 2017 under the provisions of § 6654.