Opinion
18608-22
03-02-2023
BRUCE W. WORSTER & SUSAN L. WORSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Upon due consideration of the Proposed Trial Exhibits, filed January 27, 2023, it is
ORDERED that the above-referenced document is recharacterized as the parties' Stipulation of Settled Issues. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2019; and that there is no penalty due from petitioners for the taxable year 2019, under the provisions of I.R.C. § 6662(a).