Opinion
33410-21S
04-20-2023
JEFFERY CLINTON WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
The Court entered a Stipulated Decision in this matter on October 7, 2022.
On November 3, 2022, petitioner filed a Motion to Vacate, asserting that he mistakenly signed the proposed stipulated decision. On March 15, 2023, this case was called for hearing on the Motion to Vacate. Petitioner appeared and was heard.
On April 7, 2023, respondent filed a status report indicating that petitioner's amended return may provide the parties with a new basis for settlement with a reduced deficiency. Respondent referenced two exhibits in his status report, that were not attached to the filed documents.
The Court is satisfied that there may be grounds to vacate and set aside the decision entered on October 7, 2022. The Court will direct respondent to prepare and send to petitioner a revised decision document for execution by the parties.
Upon due consideration, it is
ORDERED that, on or before April 24, 2023, respondent shall file the exhibits referenced in the status report, filed April 7, 2023. It is further
ORDERED that, on or before May 22, 2023, respondent shall lodge a new, proposed stipulated decision which has been executed by petitioner and respondent.