Opinion
15872-21S
12-02-2021
Richard Lee Ireland & Michelle Marie Ireland Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 6, 2021, petitioners filed a Second Amendment to First Amendment to Petition. However, further review indicates that petitioners' Second Amendment to First Amendment to Petition appears to be more akin to a Motion To Dismiss.
On December 2, 2021, the Court received a stipulated decision signed by the parties. Because the parties have resolved the issues in this case by agreement, it is
ORDERED that petitioners' Second Amendment to First Amendment to Petition, filed November 6, 2021, is recharacterized as petitioners' Motion To Dismiss. It is further
ORDERED that petitioners' Motion To Dismiss is denied as moot.