Opinion
30880-21S
06-28-2022
JASON E. TOPOLOSKY & CARRIE R. TOPOLOSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 9, 2022, the Court entered in this case a stipulated decision. On June 9, 2022, petitioners filed a Motion to Vacate Decision. Pursuant to Rule 162, Tax Court Rules of Practice and Procedure, any motion to vacate or revise a decision must be filed within 30 days after the decision has been entered, unless the Court otherwise permits. Petitioners' motion was not filed within 30 days of the entry of the stipulated decision.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' above-referenced motion is recharacterized as a Motion for Leave to File Out of Time Motion to Vacate or Revise Decision Pursuant to Rule 162 Embodying Motion to Vacate. It is further
ORDERED that, on or before July 21, 2022, respondent shall file an Objection, if any, to petitioners' Motion for Leave to File Out of Time Motion to Vacate or Revise Decision Pursuant to Rule 162 Embodying Motion to Vacate. Failure to file an objection may result in the granting of the motion.