Zaman v. Comm'r of Internal Revenue

Full title: SHAMIM UZ ZAMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 16, 2023

No. 13789-22S (U.S.T.C. May. 16, 2023)

Opinion

13789-22S

05-16-2023

SHAMIM UZ ZAMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER AND DECISION

Kathleen Kerrigan, Chief Judge.

For cause, it is

ORDERED that the parties' proposed stipulated decision, May 15, 2023, is recharacterized as a stipulation of settlement. Pursuant to that stipulation of the parties and also to the parties' settlement stipulation, filed May 15, 2023, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further

ORDERED AND DECIDED: That there is no deficiency in income tax due from petitioner for the taxable year 2018 and that there is an overpayment in income tax for the taxable year 2018 in the amount of $2,545.00, which is barred under the provisions of I.R.C. §6511(b)(2); and

That there are no additions to tax due from petitioner for the taxable year 2018, under the provisions of l.R.C. § 665l(a)(1), §665l(a)(2), and §6654.