Opinion
13118-22S
05-25-2023
DENNIS ROBERT OWENS & REBECCA TAYLOR OWENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge.
A document submitted by petitioners and filed by the Court on May 25, 2023, is identified as a reply to the Court's standing pretrial order served on that date. In fact, the document is a copy of a proposed stipulated decision signed by petitioners but not signed on behalf of respondent. That being so, it is
ORDERED that the document is recharacterized and will be treated as petitioners' status report.