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.