Opinion
1495-22S
08-16-2022
EDUARDO O. PEZA & CATHERINE TALLOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 27, 2022, petitioners filed a Motion to Proceed Remotely. On August 10, 2022, respondent filed a Motion to Change or Correct Caption, filed August 10, 2022, to which petitioners have no objection. Also on August 10, 2022, the parties filed a proposed stipulated decision.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Change or Correct Caption is granted and the caption of this case is amended to read: "Eduardo O. Peza and Cathrine Talbot, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, as a stipulated decision will be entered in this case in due course, petitioners' Motion to Proceed Remotely is denied as moot.