Opinion
13822-20S
03-14-2022
ORDER AND DECISION
Juan F. Vasquez, Judge
For cause, it is
ORDERED that the proposed stipulated decision, filed March 10, 2022, will be treated as a stipulation of settlement. In order 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 to be assessed for the taxable year 2018 in the amount of $1,632.00.