Opinion
21425-19
10-21-2022
NNABUGWU C. EZE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On August 4, 2022, the Court filed its Opinion in this case. See Eze v. Commissioner, T.C. Memo. 2022-83. By Order served August 5, 2022, we directed the parties to file computations for entry of decision by October 3, 2022. Respondent filed his computations on October 3, 2022, and petitioner filed no computations disagreeing with respondent. On October 12, 2022, the Court entered its decision in this case consistently with respondent's computations.
On October 18, 2022, petitioner filed a Motion to Vacate or Revise Pursuant to Rule 162. Petitioner's Motion contends that the decision that was entered is incorrect because the computations failed to account for two items: a $2,847 mortgage insurance premium deduction awarded to petitioner by the Court, see Eze, T.C. Memo. 2022-83, at *4, and a "discrepancy of $1,050 on the notice of deficiency and the amount claimed on petitioner's tax return." Petitioner's Motion does not state respondent's view as to the granting of the Motion.
Upon due consideration, it is
ORDERED that respondent shall file with the Court, on or before November 21, 2022, a response to petitioner's Motion to Vacate or Revise Pursuant to Rule 162.