Opinion
16366-16 13297-18
03-07-2023
INTAN N. ISMAIL & MOHD RAZI ABD RAHIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
The Court issued a Memorandum Findings of Fact and Opinion (T.C. Memo 2022-113) on November 29, 2022, docket entry 49, at Docket No. 16366-16, and docket entry 31, at Docket No. 13297-18. The decision pursuant to the findings and conclusions of the Court is to be entered under Rule 155, Tax Court Rules of Practice and Procedure.
On February 24, 2023, at Docket No. 16366-16, respondent filed with the Court a Computation for Entry of Decision and a Motion to Withdraw at docket entries 51 and 52.
Respondent's Motion to Withdraw, docket entry 52, at Docket No. 16366-16, indicates that the filing at docket entry 51, respondent's Computation for Entry of Decision, failed to include pages 2-14 of the Computation Statement that provides the details to support respondent's computations. Respondent requests that this filing be withdrawn because the filing was made in error. The Court will grant respondent's Motion to Withdraw.
Respondent subsequently, on February 24, 2023, timely filed respondent's Computation for Entry of Decision, docket entry 53, with the Computation Statement attached. Also on February 24, 2023, at Docket No. 13297-18, respondent filed a Computation for Entry of Decision, docket entry 33 with the Computation Statement attached. Respondent's Computation for Entry of Decision, docket entry 33, at Docket No. 13297-18, is filed correctly. The Court will accept this filing.
As of the date of this Order, petitioners have neither agreed to nor filed a Computation for Entry of Decision.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Withdraw, docket entry 52, filed February 24, 2023, at Docket No. 16366-16, is granted, and respondent's Computation for Entry of Decision, docket entry 51, filed February 24, 2023, at Docket No. 16366-16, is deemed withdrawn.