Opinion
17853-22S
07-20-2023
MARK R. YUJUICO & SHAWN F. YUJUICO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge.
Because of personal information shown in the proposed stipulated decision, filed July 18, 2023, it is
ORDERED that the document is stricken from the Court's record in this case and shall not be viewable to the public. To give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that for 2020, there is no deficiency in petitioners' federal income tax, and petitioners are not liable for an I.R.C. section 6662(a) penalty.