Opinion
24639-22S
01-10-2023
ELIZABETH SOTO & RIGOBERTO SOTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 9, 2023, respondent erroneously filed in this case a Motion to Remove Small Tax Case Designation, which consists of a proposed stipulated decision relating to another Tax Court case. Upon due consideration, it is
ORDERED that respondent's Motion to Remove Small Tax Case Designation is stricken from the Court's record. It is further
ORDERED that respondent's above-referenced motion is sealed and shall not be inspected by any person or entity, including the parties in this case, except by an Order of the Court.