Opinion
2663-22
02-17-2023
BRIAN W. LOWE & VANESSA A. LOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern, Judge.
On February 14, 2023, the Court received the parties' Proposed Stipulated Decision with a Notice attached. The Court shall retitle the document as the parties' Stipulation of Settlement. It is
ORDERED that the Clerk of the Court shall retitle the parties' Proposed Stipulated Decision filed on February 14, 2023, as the parties' Stipulation of Settlement.