Opinion
16774-21S
04-28-2023
VIVIAN IBE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
On April 7, 2023, docket entry 17, the parties filed a Proposed Stipulated Decision document which the Court accepted and entered on April 10, 2023, docket entry 18.
On April 27, 2023, docket entry 22, respondent filed with the Court a Motion to Vacate which requests that the Court vacate the decision entered in this case; the Decision, which was filed on April 7, 2023, and entered on April 10, 2023. Respondent's Motion indicates that on April 10, 2023, respondent received new computations from the IRS Independent Office of Appeals that reduces the deficiency and penalty owed by petitioner and prepared a new Decision document based on the revised computations for petitioner. Therefore, respondent requests that the Court vacate the decision entered on April 10, 2023, docket entry 18. Respondent's Motion indicates that petitioner has no objection to the granting of this motion. Respondent's Motion to Vacate was filed in compliance with the Tax Court Rule 162.
On April 21, 2023, docket entry 19, the parties filed a Proposed Stipulated Decision. The Court will accept and enter the parties' Proposed Stipulated Decision, filed April 21, docket entry 19.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Vacate, filed April 27, 2023, docket entry 22, is granted and the Decision, filed on April 7, 2023, docket entry 17, and entered on April 10, 2023, at docket entry 18, is vacated and set aside.