Opinion
26350-21S
06-02-2023
CAROLYN L. WEBBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge
On June 1, 2023, the parties filed a Proposed Stipulated Decision (Doc. 10). However, upon review of the Proposed Stipulated Decision, the Court notes the Proposed Stipulated Decision determines that "[t]here is no penalty due from the petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a)." The Court further notes that, although the Proposed Stipulated Decision references an I.R.C. § 6662(a) penalty, no such penalty appears to be at issue in this case. The Notice of Deficiency upon which this case is based did not determine that petitioner was liable for an I.R.C. § 6662(a) penalty, and respondent did not affirmatively assert such a penalty in the Answer. 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. 10) filed June 1, 2023, 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 $3,656.00.