Opinion
20529-21S
02-15-2022
Mark Stephen Crain & Doris Neggibia Suarez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that the proposed stipulated decision, filed January 20, 2022, is recharacterized as a stipulation of settlement. It is further
ORDERED that the caption of this case is amended to read "Mark Stephen Crain & Doris Neggibia Crain, Petitioners v. Commissioner of Internal Revenue, Respondent."