Opinion
3629-20
01-03-2022
Willie Lee Minter, Jr. & Teresa Mui Morales Minter Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On February 25, 2021, the Court entered the parties' stipulated decision. On December 15, 2021, respondent filed a motion to correct clerical order, requesting that an inadvertent clerical error in that decision concerning one of the tax years at issue in this case be corrected. Respondent states that petitioners have no objection to the granting of his motion.
We may correct a clerical error in a final decision by order. See Seven W. Enterprises, Inc. and Subsidiaries v. Commissioner, 723 F.3d 857, 861-862 (7th Cir. 2013), vacating and remanding, 136 T.C. 539 (2011); Michaels v. Commissioner, 144 F.3d 495 (7th Cir. 1998) aff'g T.C. Memo. 1995-294.
Accordingly, and for cause, it is
ORDERED that respondent's motion to correct clerical order is recharacterized as a motion to correct clerical error. It is further
ORDERED that respondent's above-referenced motion is granted and the Decision entered February 25, 2021, is amended in that the reference in the ordered and decided paragraph therein to tax year "2020" is corrected to be to tax year "2018". It is further
ORDERED that, in all other respects, the Decision entered February 25, 2021, remains in full force and effect.