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Spence v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 20169-22S (U.S.T.C. Mar. 23, 2023)

Opinion

20169-22S

03-23-2023

JERMAINE CHRISTOPHER SPENCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Adam B. Landy, Special Trial Judge

On March 20, 2023, the parties filed a Proposed Stipulated Decision. The caption and docket number on the Proposed Stipulated Decision contain errors. 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 no deficiency in income tax due from, nor overpayment due to, the petitioner for taxable year 2020; and

That there is no penalty due from the petitioner for the taxable year 2020 under the provisions of I.R.C. § 6662(a).


Summaries of

Spence v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 20169-22S (U.S.T.C. Mar. 23, 2023)
Case details for

Spence v. Comm'r of Internal Revenue

Case Details

Full title:JERMAINE CHRISTOPHER SPENCE, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 20169-22S (U.S.T.C. Mar. 23, 2023)