Opinion
19076-23S
09-27-2024
RAUL C. RODRIGUEZ & CARMIN I. RODRIGUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
Because it references a document not in the record, it is
ORDERED that the Proposed Stipulated Decision, filed September 26, 2024, is stricken. To give effect to the basis of settlement reflected in the stricken document it is further
ORDERED and DECIDED that for 2021, there is a $2,310 deficiency in petitioners' federal income tax, and that petitioners are not liable for an I.R.C. section 6662(a) penalty.