Opinion
1875-22
04-11-2023
MARIA CECELIA S. LABRADOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
The Court entered a decision in this case on March 17, 2023. On March 22, 2023, the Commissioner filed an unopposed motion to vacate the decision entered in this case, upon the ground that the decision entered by the Court did not address an overpayment due to petitioner Maria Cecelia S. Labrador for taxable year 2019. The parties have since filed a proposed stipulated decision and settlement stipulation with the Court. Upon due consideration, it is
ORDERED that the Commissioner's motion to vacate is granted, and the decision entered and served on March 17, 2023, is hereby vacated and set aside.