Opinion
22867-22
05-10-2024
RICHARD PERDOMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
This case was calendared for trial during the Court's February 12, 2024, Seattle, Washington trial session. On November 7, 2023, the Court entered a stipulated decision in this case.
On January 29, 2024, petitioner Richard Perdomo filed a document styled as a pretrial memorandum, which detailed additional evidence bearing on the issues in the case. Even though we had entered a decision and this case was closed, the parties appeared at our Seattle, Washington trial session on February 12, 2024, explaining that they were in discussions regarding vacatur of the decision entered in November 2023 in light of Mr. Perdomo's filing. We believe that the document filed by Mr. Perdomo, a pro se litigant, is best characterized as a motion to vacate or revise pursuant to Rule 162, and we will recharacterize it accordingly.
On April 26, 2024, petitioner Richard Perdomo filed a document entitled motion to vacate or revise pursuant to Rule 162, which expands upon and clarifies many of the points from his January filing. We will recharacterize this document as a supplement to the motion. The Commissioner also filed a status report on the same day reiterating that he does not object to the motion to vacate decision.
Although Mr. Perdomo did not file a motion for leave to file a motion for vacatur consistent with our Rules, we will exercise our discretion to consider the underlying motion given his pro se status and the Commissioner's representation that he does not object to the relief Mr. Perdomo seeks.
Upon due consideration and for cause, it is
ORDERED that Mr. Perdomo's pretrial memorandum filed January 29, 2024, is hereby recharacterized as a motion to vacate or revise pursuant to Rule 162. It is further
ORDERED that Mr. Perdomo's motion to vacate or revise pursuant to Rule 162 filed April 26, 2024, is hereby recharacterized as a supplement to the motion to vacate or revise pursuant to Rule 162. It is further
ORDERED that Mr. Perdomo's motion to vacate or revise pursuant to Rule 162, as supplemented is granted, and the Court's stipulated decision entered on November 7, 2023, is hereby vacated and set aside. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, on or before July 8, 2024, the parties shall file a stipulated decision or a joint status report with the Court.