Opinion
22453-22
03-20-2023
TURHAN ENIS MURGUZ & BARBARA TRIMBORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 17, 2023, respondent filed in the above-docketed matter a Motion to Change or Correct Docket Entry, bringing to the Court's attention that, due to inadvertent clerical error, the Order of Dismissal for Lack of Jurisdiction entered December 7, 2022, in the above-docketed matter contained a reference to the year 2015 where the year 2019 was intended. The Court may correct a clerical error even in a final decision by order. See Seven W. Enterprises, Inc. and Subsidiaries v. Commissioner, 723 F.3d 857 (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, upon due consideration, it is
ORDERED that respondent's just-referenced motion is granted in that the Court's Order of Dismissal for Lack of Jurisdiction entered December 7, 2022, is amended in that the first sentence of the preamble is deemed to read as follows:
"On December 5, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been issued to petitioners with respect to taxable year 2019." It is further
ORDERED that, in all other respects, the Court's Order of Dismissal for Lack of Jurisdiction entered December 7, 2022, remains in full force and effect.