Opinion
2368-21
10-26-2022
JULIE C. WILLIAMS & BOB W. WILLIAMS, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
For cause, a typographical error appearing in the caption of the Proposed Stipulated Decision submitted September 29, 2022, it is
ORDERED that the above-referenced document is recharacterized as the parties' stipulation of settled issues. It is further
ORDERED and DECIDED that (1) there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2018, and (2) there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. §6662(a).