Opinion
9099-19
10-29-2021
Alan Nix Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Travis A. Greaves Judge
On June 25, 2021, the Court received petitioner's letter dated June 19, 2021, which was later recharacterized as petitioner's motion to vacate and revise pursuant to Rule 162. On September 23, 2021, respondent filed a notice of objection to petitioner's motion. Because petitioner's motion to vacate provides an insufficient basis for the requested relief, and for the reasons set forth in respondent's notice of objection, it is
ORDERED that petitioner's motion is denied. 1