Opinion
5242-20S
11-08-2021
Andrew C. Lang & Bronwyn K. Lang Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Pursuant to a stipulated decision submitted by the parties, on October 5, 2021, the Court entered its Decision, on October 7, 2021, in this case and this case was closed.
On October 22, 2021, respondent filed a Motion To Vacate. In his motion to vacate, respondent notes that the above, October 7, 2021, Decision addresses a section 6662(a) penalty for tax year 2018, when the correct year is tax year 2017.
For cause, it is
ORDERED that respondent's Motion To Vacate is granted and the Court's Decision entered in this case on October 7, 2021, is hereby vacated and set aside.