Opinion
16253-21
04-26-2022
DARIAN M. VILLANUEVA TRUST UIT RHEA MEYERS, MILAGRO DE JESUS HERNANDEZ, TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge
This case is currently calendared for trial during the Court's May 9, 2022, Washington, D.C., trial session. On April 20, 2022, the parties filed a Proposed Stipulated Decision (Doc. 11). However, upon review of the Proposed Stipulated Decision, the Court notes that petitioner(s) name in the caption does not match the caption of this case. 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 (Doc. 11) filed April 20, 2022, is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $3, 359.00; and
That there is a penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662, in the amount of $672.00.