Opinion
30641-21
03-31-2023
JARRIAN THURSTON-JACKSON & ANDREA GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 27, 2023, the parties filed a proposed stipulated decision. On February 22, 2023, the Court entered its Decision in this case, and this case was closed.
On March 22, 2023, respondent filed a Motion To Vacate. Among other things, in his motion respondent states/indicates that: (1) petitioners are liable for a smaller deficiency in income tax for tax year 2018 than was determined against them in the February 22, 2023, Decision; (2) respondent is concurrently filing a revised proposed decision determining that a lesser deficiency in tax for 2018 in the amount of $202 is actually owed by petitioners; and (3) petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's motion to vacate is granted and the Court's February 22, 2023, Decision is hereby vacated and set aside. It is further
ORDERED that the parties' proposed stipulated decision, filed January 27, 2023, is hereby deemed stricken from the record in this case.