Opinion
12983-21
06-01-2022
SHERRI HELM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 13, 2022, the Court entered a Stipulated Decision in the above-docketed case. Subsequently, respondent determined that an error had been made in the taxable year reflected in the decision and, on May 27, 2022, filed a Motion To Vacate, pursuant to Rule 162 of the Tax Court Rules of Practice and Procedure. A revised Proposed Stipulated Decision was also filed concurrently.
Upon due consideration, it is
ORDERED that respondent's Motion To Vacate is granted, and the Stipulated Decision entered May 13, 2022, is hereby vacated and set aside. It is further
ORDERED that the Proposed Stipulated Decision filed May 6, 2022, is stricken from the Court's record in this case.
Served 06/01/22