Opinion
1979-21S
03-28-2022
Jay Leon Silverstein Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
LEWIS R. CARLUZZO, CHIEF SPECIAL TRIAL JUDGE
Because of an obvious typographical error in the docket number shown on the proposed stipulated decision, filed March 25, 2022, it is
ORDERED that the above-referenced document is stricken. In order to give effect to the basis of settlement agreed upon between the parties as reflected in that document, it is further
ORDERED and DECIDED that for 2018: there is no deficiency in petitioner's Federal income tax; petitioner is not liable for an I.R.C. section 6662(a) penalty; and petitioner's Federal income tax has not been overpaid.