Opinion
1377-20
12-17-2021
Robert D. Green & Toni L. Green Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 12, 2021, respondent filed a Motion To Vacate, therein advising that, due to a mutual mistake by the parties, there are certain clerical errors in the Decision entered May 7, 2021. We may correct a clerical error in a final decision by order. See Seven W. Enterprises, inc. and Subsidiaries v. Commissioner, 723 F.3d 857, 861-862 (7th Cir. 2013), vacating and remanding, 136 T.C. 539 (2011); Michaels v. Commissioner, 144 F.3d 495 (7th Cir. 1998) aff'g T.C. Memo. 1995-294.
Accordingly, and for cause, it is
ORDERED that the Decision entered on May 7, 2021, is amended in that: (1) the penalties due from petitioners for taxable years 2015 and 2017, under the provisions of I.R.C. §6662(a), in the amounts of $2,485.80 and $3,682.80, respectively, are both corrected to be $0. It is further
ORDERED that, in all other respects, the Decision remains in full force and effect. It is further
ORDERED that respondent's Motion To Vacate is denied.