Opinion
1891-22S
04-11-2022
SAMUEL SMITH & DEBRA A. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On February 28, 2022, petitioners filed a Motion To Proceed Remotely. On April 8, 2022, the parties filed a Proposed Stipulated Decision. Upon due consideration, it is
ORDERED that petitioners' above motion to proceed remotely is denied as moot.