Opinion
32070-21S
10-24-2022
RAYMOND ANTHONY SMITH & ROSALIND WELLS SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case was previously closed by Stipulated Decision dated May 4, 2022 and filed at docket entry number 10. On October 12, 2022 respondent's Motion for Leave to File Out of Time Motion to Vacate, was filed at docket entry number 16, and attached their Motion to Vacate as an exhibit. On October 12, 2022, respondent lodged their Motion to Vacate, at docket entry number 17, and attached the signed Stipulated Decision entered with this Court on May 4, 2022, at docket entry number 10. Pursuant to Rule 162, of the Rules of Practice and Procedure of the Tax Court, a motion to vacate or revise a decision document shall be filed within 30 days after the decision has been entered by the Court, unless the Court shall otherwise permit. After due consideration, it is
ORDERED that respondent's Motion for Leave to File Out of Time Motion to Vacate, at docket entry number 16, filed October 12, 2022, and attached their Motion to Vacate as an exhibit is hereby granted, in that the respondent's Motion to Vacate, at docket entry number 17, lodged October 12, 2022, and attached the signed Stipulated Decision entered in this case on May 4, 2022, is filed as of the date of this Order.