Opinion
3271-23
10-03-2023
STANLEY ZIONTS & HARRIETTE A. ZIONTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge.
To give effect to the settlement agreement of the parties, as reflected in their Settlement Stipulation, filed September 27, 2023, it is
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2020; and
That there is no penalty under I.R.C. section 6662(a) due from petitioners for the taxable year 2020.