Opinion
13629-23
09-27-2024
ROBERT F. BALDWIN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
Due to inadvertent clerical error, the Court's Order of Dismissal and Decision entered on September 25, 2024, failed to address the I.R.C. 6662(a) penalty asserted in the Notice of Deficiency. Accordingly, it is
ORDERED that the Order of Dismissal and Decision, entered on September 25, 2024, is vacated and set aside. It is further
ORDERED that in addition to regular service on the parties, the Clerk of Court shall serve a copy of this order on petitioner's son at the address identified in paragraph five of respondent's motion to dismiss for lack of prosecution.