Opinion
10106-23S
02-27-2024
PATRICE W. DOGBATSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On February 23, 2024, the parties filed a Proposed Stipulated Decision. The Proposed Stipulated Decision references a stipulation filed in this case; however, review shows that this stipulation is included on the second page of the Proposed Stipulated Decision. The Court is therefore unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing and to give effect to the agreement of the parties in this case, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed February 23, 2024, is recharacterized as the parties' Stipulation of Settlement. Taking into account the basis for settlement reached between the parties, as reflected in that document, it is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for tax year 2021, and that there is an overpayment in income tax due to petitioner for tax year 2021 in the amount of $2,018.00, which amount was paid after the mailing of the notice of deficiency.