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Orozco v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 20045-22S (U.S.T.C. Mar. 16, 2023)

Opinion

20045-22S

03-16-2023

HEATHER MARIE OROZCO & GILBERT JESUS OROZCO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 10, 2023, the Court entered a Stipulated Decision in the above-docketed case. Subsequently, respondent determined that errors had been made in amounts reflected in the decision and, on February 14, 2023, filed a Motion To Vacate or Revise Pursuant to Rule 162 of the Tax Court Rules of Practice and Procedure. Respondent additionally indicated in the motion that petitioner had no objection to the granting thereof.

Upon due consideration, it is

ORDERED that respondent's Motion To Vacate or Revise Pursuant to Rule 162 is granted, and the Stipulated Decision entered February 10, 2023, is hereby vacated and set aside. It is further

ORDERED that the Proposed Stipulated Decision filed February 9, 2023, at Docket Entry #7, is hereby stricken from the Court's record in this case.


Summaries of

Orozco v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 20045-22S (U.S.T.C. Mar. 16, 2023)
Case details for

Orozco v. Comm'r of Internal Revenue

Case Details

Full title:HEATHER MARIE OROZCO & GILBERT JESUS OROZCO, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 20045-22S (U.S.T.C. Mar. 16, 2023)