Opinion
1814-20
04-01-2024
MICHAEL W. AUBIN & KERRY A. AUBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern, Judge
On January 23, 2024, we filed our Memorandum Opinion, Aubin v. Commissioner, T.C. Memo. 2024-9, and on the following day, January 24, 2024, pursuant to that Memorandum Opinion, we served on the parties our Order that, among other things, respondent's Motion for Partial Summary Judgment) filed October 18, 2023, and supplemented December 21, 2023, was granted. On February 26, 2024, we received and filed petitioners' Motion for Reconsideration of the Order (Motion).
Rule 161, Tax Court Rules of Practice and Procedure, addresses motions for reconsideration of an opinion or findings of fact. Petitioners ask us to reconsider an order, but, given that the Order implements our Memorandum Opinion, we think Rule 161 is an appropriate reference. Rule 161 provides that a motion for reconsideration of an opinion or findings of fact must be filed within 30 days after the written opinion, unless the Court orders otherwise.
The Motion is not timely, and that is sufficient grounds to deny it. Moreover, motions to reconsider are generally not granted absent a showing of unusual circumstances or substantial error. E.g., Angle v. Commissioner, T.C. Memo. 2015-92, at *6, supplemented by T.C. Memo. 2016-27, aff'd, 699 Fed.Appx. 703 (9th Cir. 2017). Petitioners have shown neither unusual circumstances nor substantial error that would justify reconsideration of the Order.
On the premises stated, it is
ORDERED that the Motion is denied.