Opinion
2343-21S
03-04-2022
Alphonsus R. Ullrich & Debra L. Ullrich Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because of an obvious typographical error in the caption shown on the proposed stipulated decision, filed March 2, 2022, it is
ORDERED that the proposed stipulated decision is recharacterized and treated as a stipulation of settlement. 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 2017, there is a $6,006 deficiency in petitioners' Federal income tax due, and petitioners are liable for a $1,201 I.R.C. §6662(a) penalty.