Opinion
17014-21
03-08-2022
Mark Randall Williams & Rhonda Jean Williams Petitioners 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 March 3, 2022, the parties filed a Proposed Stipulated Decision (Doc. 7). Review of the document shows the caption lacking the full middle name of Ms. Williams, but the signature for Ms. Williams does contain her full name.
It has also been brought to the Court's attention that the spelling of the first name of Ms. Williams' name in the caption is incorrect; therefore, the caption of the case will be amended. Upon due consideration, it is hereby
ORDERED that the Clerk of the Court shall change the caption of the case to read: "Mark Randall Williams & Ronda Jean Williams, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the parties' Proposed Stipulated Decision (Doc. 7) filed March 3, 2022, is recharacterized as the parties' Settlement Stipulation. 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 there is a deficiency in income tax due from the petitioners for the taxable year 2017 in the amount of $263.19.