Opinion
1102-23S
12-12-2023
JAMIE L. BLAKLEY & DUSTIN W. BLAKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 5, 2023, respondent filed a Motion to Vacate or Revise Pursuant to Rule 162, therein advising that, due to a mutual mistake by the parties, there are certain clerical errors in the Decision entered November 28, 2023. We may correct a clerical error in a final decision by order. See Seven W. Enterprises, inc. and Subsidiaries v. Commissioner, 723 F.3d 857, 861-862 (7th Cir. 2013), vacating and remanding, 136 T.C. 539 (2011); Michaels v. Commissioner, 144 F.3d 495 (7th Cir. 1998) aff 'g T.C. Memo. 1995-294.
Accordingly, and for cause, it is
ORDERED that the Decision entered on November 28, 2023, is amended in that the deficiency due from petitioners for taxable year 2020 in the amount of $8,090.00 is corrected to be $7,634.00. It is further
ORDERED that, in all other respects, the Decision remains in full force and effect. It is further
ORDERED that respondent's Motion to Vacate is denied.