Opinion
15732-18
05-23-2022
GLAUSER WILLIAMS ORTHODONTICS, LLC, JAMES R. GLAUSER, DDS, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
This case is based on a Notice of Final Partnership Administrative Adjustment issued May 24, 2018. On December 19, 2019, the Court entered a stipulated decision showing adjustments to partnership items of Glauser Williams Orthodontics, LLC for the taxable years 2012, 2013, 2014 and 2015.
On December 11, 2020, the parties filed a joint Motion for Leave to File Motion to Vacate or Revise Pursuant to Rule 162 and lodged a Motion to Vacate or Revise. The parties ask that we vacate and revise our decision to correct clerical errors made by the parties themselves in preparing their stipulated decision.
We may correct a decision where a clerical error in the decision is discovered after the decision has become final. See Snow v. Commissioner, 142 T.C. 413, 420 (2014), citing Michaels v. Commissioner, 144 F.3d 495 (7th Cir. 1998), affd T.C. Memo. 1995-294; see also Fed. R. Civ. Proc. Rule 60, Relief from a Judgment or Order. Accordingly, and upon due consideration of the record in this case, it is
ORDERED that the joint motion for leave is granted, and the Motion to Vacate or Revise Pursuant to Rule 162 is filed as of the date of this Order. It is further
ORDERED that the motion to vacate or revise is granted in that the Decision entered December 19, 2019, is hereby vacated and set aside.