Shariatmadari v. Comm'r of Internal Revenue

Full title: MY LIEN SHARIATMADARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 22, 2022

No. 3058-20 (U.S.T.C. Jul. 22, 2022)

Opinion

3058-20

07-22-2022

MY LIEN SHARIATMADARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER AND DECISION

Kathleen Kerrigan, Chief Judge

Upon due consideration of the Proposed Stipulated Decision filed October 14, 2021, and the record of this case, it is

ORDERED that the above-referenced document is recharacterized as the parties' Stipulation of Settled Issues. It is further

ORDERED and DECIDED that, pursuant to the parties' stipulation, there is a deficiency in income tax due from petitioner for the taxable year 2016, before the application of §6015(c), in the amount of $44,523.00;

That there is a penalty due from petitioner for the taxable year 2016, under the provisions of §6662(a), before the application of §6015(c), in the amount of $8,904.00;

That there is no deficiency in income tax due from petitioner for the taxable year 2016, after application of §6015(c); and

That there is no penalty due from petitioner for the taxable year 2016 under the provisions of §6662(a), after application of §6015(c).