Opinion
21182-22S
11-29-2023
MARK STOLL & KATHRYN STOLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because of irregularities contained in the document, it is
ORDERED that the proposed stipulated decision, filed November 27, 2023, is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement reflected in that document it is further
ORDERED and DECIDED that there is $517 deficiency in petitioners' 2020 federal income tax.