Kim v. Comm'r of Internal Revenue

Full title: JINYOUNG KIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 19, 2023

No. 22968-22S (U.S.T.C. Sep. 19, 2023)

Opinion

22968-22S

09-19-2023

JINYOUNG KIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy Special Trial Judge.

ORDER AND DECISION

Adam B. Landy Special Trial Judge.

On September 18, 2023, the parties filed a Proposed Stipulated Decision. The Proposed Stipulated Decision contains typographical errors. 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, it is

ORDERED that the parties' Proposed Stipulated Decision is recharacterized and treated as the parties' Settlement Stipulation. It is further

ORDERED AND DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2020; and

That there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. §§ 6662(b)(2) and 6662(d).