Opinion
16784-18
06-02-2023
JOSEPH DECRESCENZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern Judge.
On April 25, 2023, the Court entered its Order and Decision and this case was closed. On May 25, 2023, respondent filed a Motion to Vacate, which states that accuracy-related penalties under I.R.C. section 6662(a) for the 2007, 2008, 2009, and 2013 tax years were not in accordance with the Court's Opinion issued on January 12, 2023. The motion states petitioner has no objection. On May 25, 2023, petitioner filed a Motion to Vacate or Revise Pursuant to Rule 162. For cause, it is
ORDERED that respondent's Motion to Vacate is granted, and the Court's Order and Decision entered April 25, 2023, is hereby vacated and set aside. It is further
ORDERED that petitioner's Motion to Vacate or Revise Pursuant to Rule 162 is denied.