Opinion
19402-22S
04-19-2023
KEITH EDWARD SHONKWILER & MELANIE YOWELL SHONKWILER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy, Special Trial Judge.
On April 18, 2023, the parties filed a Proposed Stipulated Decision. The caption on the Proposed Stipulated Decision contains an error. The Court is therefore unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby
ORDERED that the parties' Proposed Stipulated Decision is recharacterized and treated as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from the petitioners for the taxable year 2019 in the amount of $21,936.00; and
That there is a penalty due from the petitioners for the taxable year 2019, pursuant to I.R.C. § 6662(a), in the amount of $1,303.60.