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Scott v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 8649-22 (U.S.T.C. Nov. 22, 2022)

Opinion

8649-22

11-22-2022

ASHLEY D. SCOTT, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan, Chief Judge

For cause, it is

ORDERED that the parties' proposed stipulated decision, filed November 21, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $9,374.00; and

That there is a penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. section 6662(a) in the amount of $1,874.00.


Summaries of

Scott v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 8649-22 (U.S.T.C. Nov. 22, 2022)
Case details for

Scott v. Comm'r of Internal Revenue

Case Details

Full title:ASHLEY D. SCOTT, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 8649-22 (U.S.T.C. Nov. 22, 2022)