Opinion
21977-21S
02-01-2022
Peter Lavelli & Jennifer Lavelli Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 29, 2021, respondent filed a Motion to Remove Small Tax Case Designation. On January 31, 2022, the Court received a stipulated decision signed by the parties.
Upon due consideration, it is
ORDERED that respondent's Motion to Remove Small Tax Case Designation, filed October 29, 2021, is denied as moot.