Opinion
3749-19
12-17-2021
William Harrison Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On February 11, 2021, the parties filed a proposed stipulated decision for the Court's consideration. On February 17, 2021, the Court entered the parties' stipulated decision.
On November 29, 2021, the Court permitted respondent to file a Motion to Vacate or Revise Pursuant to Rule 162. In that motion, respondent states that there is a clerical error in the Decision entered February 17, 2021. 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 respondent's above-referenced motion is granted in that the Decision entered February 17, 2021, is amended in that the deficiency due from petitioner for the 2016 taxable year in the amount of $4,247.00 is corrected to be $3,615.00. It is further
ORDERED that, in all other respects, the Decision entered February 17, 2021, remains in full force and effect.