Opinion
24398-16
10-25-2022
CODY J. PEARCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 21, 2022, the parties jointly filed a Motion to Correct Clerical Order, therein advising that, due to a mutual mistake by the parties, there are certain clerical errors in the Decision entered March 4, 2022. 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; see also Fed. R. Civ. Proc. 60(a).
Accordingly, and for cause, it is
ORDERED that motion is granted in that the Decision entered on March 4, 2022, is amended to reflect an overpayment due to petitioner for the taxable year 2012 of $60,783.64. It is further
ORDERED that, in all other respects, the Decision remains in full force and effect.