Opinion
9476-20S
03-29-2022
MELINDA J. SHRINER VANDERSYS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
ADAM B. LANDY SPECIAL TRIAL JUDGE
On March 24, 2022, the parties filed a Settlement Stipulation (Doc. 15) and Proposed Stipulated Decision (Doc. 14). The caption on the Settlement Stipulation and Proposed Stipulated Decision incorrectly stated petitioner's name as "MELINDA SHRINER J. VANDERSYS" instead of "MELINDA J. SHRINER VANDERSYS." 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, filed March 24, 2022, is recharacterized and treated as the parties' Supplement to Settlement Stipulation. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2015 in the amount of $2,386.00 and that there is an overpayment in income tax for the taxable year 2015 in the amount of $592.09, which amount was paid after the mailing of the notice of deficiency;
That there is an addition to tax due from petitioner for the taxable year 2015 under the provisions of I.R.C. § 6651(a)(1) in the amount of $491.85; and
That there is an addition to tax due from petitioner for the taxable year 2015 under the provisions of I.R.C. § 6651(a)(2) in the amount of $546.50.