Opinion
32070-21S
11-07-2022
RAYMOND ANTHONY SMITH & ROSALIND WELLS SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case is before the Court on respondent's Motion to Vacate filed October 24, 2022, at docket entry number 19. This case was previously closed by Stipulated Decision dated May 4, 2022, filed 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.
On October 24, 2022, the Court granted respondent's Motion for Leave to File Out of Time Motion to Vacate, filed October 12, 2022, at docket entry number 16, and attached their Motion to Vacate as an exhibit and respondent's Motion to Vacate, lodged October 12, 2022, at docket entry number 17, and attached the signed Stipulated Decision entered in this case on May 4, 2022, was filed as of October 24, 2022. After due consideration, it is
ORDERED that jurisdiction is retained by this Division of the Court. It is further
ORDERED that respondent's Motion to Vacate filed October 24, 2022, at docket entry number 19, is granted. It is further
ORDERED that the Stipulated Decision entered May 4, 2022, at docket entry number 10, is vacated and set aside.