Opinion
24746-22S
02-16-2023
SIMON JOHN JAMES WATSON & PAMELA MARIE NAVARRO-WATSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the text of the Proposed Stipulated Decision filed January 18, 2023, and the Notice of Deficiency dated August 29, 2022, upon which this case is based, it is
ORDERED that the Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settled Issues. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2020 in the amount of $281.