Opinion
719-21
01-28-2022
Randy K. Edwards & Sherrie L. Edwards Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Joseph W. Nega, Judge
This case was calendared for trial at the session of the Court to be conducted remotely, commencing Monday, January 31, 2022, for cases in which Birmingham, Alabama, was listed as the place of trial.
On January 6, 2022, a Stipulated Decision was entered in this case. That decision set forth a deficiency due from petitioners for the taxable year 2017 of $1,750.00 and no penalty due under section 6662, Internal Revenue Code, from petitioners for that year. The incorrect prior draft of the first page was forwarded by the parties to respondent's counsel for filing.
On January 25, 2022, respondent filed a Motion to Vacate the Stipulated Decision entered in this case on January 6, 2022. In that motion, respondent states that there is a deficiency due from petitioners for the taxable year 2017 of $17,250.00 and no penalty due under section 6662, Internal Revenue Code, from petitioners for that year. Furthermore, respondent states that petitioners do not object to the granting of respondent's Motion to Vacate filed January 25, 2022. Additionally, on January 25, 2022, the parties filed a revised Proposed Stipulated Decision.
Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Vacate filed January 25, 2022, is granted and the Stipulated Decision entered on January 6, 2022, is hereby vacated. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed January 5, 2022, at Docket Entry Index No. 008, is hereby stricken from the record in this case.