Opinion
2271-23
04-02-2024
HUSAM S. BALISY & DIANE E. BALISY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case was on the Court's February 12, 2024 Los Angeles, California trial calendar. The parties settled, but after we entered decision they noticed a small error in the statement of account that was part of a stipulation that they referred to in the decision both parties signed. Correcting the error affects neither the language of the decision nor the overpayment due petitioner. But both parties agree that the correct stipulated statement of account that they filed on March 8, 2024 should be part of the record in this case.
This is not the usual purpose of a Rule 162 motion, but with both parties' agreeing, there's no reason that it shouldn't be
ORDERED that respondent's March 8, 2024 motion to revise decision is granted.