Opinion
21940-22
01-26-2024
YANIRA RUIZ MENDOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
By Notice served December 19, 2023, this case was calendared for trial on the Court's Atlanta Georgia trial calendar which commenced on January 22, 2024.
On January 2, 2024, the parties filed a Proposed Stipulated Decision document that was signed by petitioner and respondent. On January 4, 2024, the Court entered the Stipulated Decision, and this case was closed thereby removing it from the January 22, 2024, Atlanta Georgia Trial calendar.
However, on January 22, 2024, at the Trial Session of the Court in Atlanta Georgia, petitioner appeared with a translator and asked that this case be called. When this case was called from the calendar, both petitioner and respondent's counsel appeared and were heard. At that time petitioner advised the Court that she had not understood the meaning of signing the stipulated decision document and that she had not intended to agree. The parties agreed to confer, and this case was scheduled for recall later that same day.
When the matter was recalled later that same day, a volunteer attorney from the Low Income Tax Clinic appeared on behalf of petitioner and respondent's counsel appeared and both were heard. During recall, respondent informed the Court that after discussions the parties had reached a new basis for settlement and the Court had counsel for petitioner read the new settlement into the record. Counsel for petitioner then made an oral motion to vacate the Court's previous decision.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that petitioner's Oral Motion to Vacate is granted and the Stipulated Decision entered January 4, 2024, is vacated and set aside. It is further
ORDERED that on or before February 21, 2024, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case. It is further ORDERED that this case is continued. It is further ORDERED that jurisdiction is retained by the undersigned.