Opinion
3729-22
06-21-2023
ANN E. DUNLAP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge.
A trial in this case occurred on April 17, 2023, before Judge Elizabeth A. Copeland during the Trial Session of the Court in Cleveland, Ohio. Thereafter, on April 19, 2023, Judge Copeland rendered her oral findings of fact and opinion and served a transcript of the same on the parties on June 1, 2023. On June 12, 2023, this Court entered its Order and Decision.
On June 14, 2023, petitioner filed with the Court a letter and attached thereto our June 1, 2023, Order marked "Refusal for Cause" which filing was characterized as a Motion to Vacate. We construe Petitioner's request as a motion to vacate the Court's oral findings of fact and opinion and to vacate the June 12, 2023, Order and Decision. Petitioner additionally requested that all communication with her be ceased regarding this case.
Upon due consideration, and for cause, it is ORDERED that petitioner's Motion to Vacate filed with the Court on June 14, 2023, is hereby denied.