Opinion
33266-21S
10-14-2022
LEONARD ELARDO & AMALIA ELARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE
Taking into account the manner in which the proposed stipulated decision, filed October 12, 2022, was captioned and signed, it is
ORDERED that the caption of this case is amended to read "Leonard Elardo & Amalia E. Elardo, Petitioners, v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the letter dated September 22, 2022, filed September 26, 2022, is stricken because it was not submitted by an individual who has entered an appearance on petitioners' behalf in this case.