Opinion
31944-21S
02-23-2022
Brian Keith Wilson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley, Chief Judge.
On February 17, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, upon review, the Court notes that the caption on that document does not match the caption of this case. Consequently, the Court is 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
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED that petitioner's Motion for Entry of Decision, filed January 4, 2022, is granted in that the Court will enter a decision in accordance with 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 $4,995.00; and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6662.