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Freedman v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 14937-20S (U.S.T.C. Aug. 17, 2022)

Opinion

14937-20S

08-17-2022

PHILIP D. FREEDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Special Trial Judge

On August 11, 2022, the Court issued an Order and Decision denying as moot petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f), filed January 31, 2022 and petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed March 7, 2022. In the same Order and Decision, the Court granted petitioner's Motion for Entry of Decision, filed July 7, 2022 and determined that Mr. Freedman was due an overpayment in income tax of $8,689.82 for taxable year 2017. On August 12, 2022, Mr. Freedman filed a Motion for Reconsideration of Order disputing the effect of the Court's Order and Decision, served the prior day, as it relates to his Motion for Entry of Decision.

On August 16, 2022, the Court held a telephone conference call with the parties to discuss the reconsideration motion. No new information was provided by the parties to warrant the Court to revise or vacate its Order and Decision. For the Court to grant a Motion to Reconsider or to Vacate, a party must show substantial error or unusual circumstances, such as mistake, inadvertence, surprise, excusable neglect, newly discovered evidence, or fraud. See Knudsen v. Commissioner, 131 T.C. 185, 186 (2008); Brannon's of Shawnee, Inc. v. Commissioner, 69 T.C. 999 (1978). None of those factors appear present in this case, and Mr. Freedman's motion does not persuade us to revise or vacate our Order and Decision.

Upon due consideration of petitioner's motion and for cause, it is

ORDERED that petitioner's Motion for Reconsideration of Order, filed August 12, 2022, is denied.


Summaries of

Freedman v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 14937-20S (U.S.T.C. Aug. 17, 2022)
Case details for

Freedman v. Comm'r of Internal Revenue

Case Details

Full title:PHILIP D. FREEDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 17, 2022

Citations

No. 14937-20S (U.S.T.C. Aug. 17, 2022)