Opinion
1684-21S
02-17-2022
Michele A. Wagoner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that the proposed stipulated decision, filed February 16, 2022, is recharacterized as a stipulation of settlement. To give effect to that document, it is further
ORDERED and DECIDED that for 2017, there is a $4,382 deficiency in petitioner's Federal income tax, and that petitioner is not liable for an I.R.C. section 6662(a) penalty.