Opinion
12407-20SL
05-08-2023
MARK J. FEDEROWICZ & DIANE L. FEDEROWICZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 27, 2022, petitioners filed a Motion to Remand. On March 15, 2023, respondent filed a Response to Motion to Remand.
For the reasons set forth in respondent's Response to Motion to Remand, we will deny petitioner's Motion to Remand.
Accordingly, upon due consideration, it is
ORDERED that petitioner's Motion to Remand, filed December 27, 2022, is denied.