Opinion
10524-20
04-05-2022
THOMAS M. STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 4, 2022, respondent filed an unopposed Motion for Leave to File Motion to Vacate and lodged a Motion to Vacate, therein advising that, due to a mutual mistake by the parties, there are certain clerical errors in the Decision entered November 24, 2021. We may correct such errors 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.
Taking into account the representations in the Motion, and for cause, it is
ORDERED that the Decision entered on November 24, 2021, is amended in that: (1) there is no deficiency in income tax due from petitioner for the taxable years 2015 and 2016; and (2) there is no penalty due from petitioner under the provisions of I.R.C. section 6662(a) for the taxable years 2015 and 2016. It is further
ORDERED that, in all other respects, the Decision remains in full force and effect. It is further ORDERED that the Motion for Leave to File a Motion to Vacate is denied. It is further
ORDERED that the Motion to Vacate, filed April 4, 2022, at Docket Index No. 14 is hereby deemed stricken from the Court's record in this case.