In Uncategorized on 04/08/2020 at 16:17

Judge Emin (“Eminent”) Toro heeds the plea of Sandra M. Conard, Docket 27571-10, filed 4/8/20, in the words of Jimmy Webb, as sung by Glenn Campbell.

Y’all will recall that Sandra got tagged with the 10% Section 72 early withdrawal whatever-it-is a month ago. No? The see my blogpost ”Rational Basis,” 3/10/20.

But this is not about that. Judge Eminent then slugged Sandra for the whole deficiency plus chops. Now Sandra claims she has a NOL carryback that would erase a lot of the deficiency.

And after a couple phoneathons (hi, Judge Holmes) wherein IRS supports Sandra’s plea, Judge Eminent vacates and sends the parties off to a Rule 155 beancount.

“The disposition of a motion under Rule 162 to vacate a decision rests within the Court’s discretion. Such motions are generally granted only upon a showing of unusual circumstances or substantial error, e.g., mistake, inadvertence, surprise, excusable neglect, newly discovered evidence, mistake, or other reason justifying relief. See, e.g., Rule1(a); Fed.R.Civ.P. 60(b); Brannon’s of Shawnee, Inc. v. Commissioner, 69 T.C. 999 (1978). After considering the parties’ arguments, Ms. Conard’s status as a self-represented taxpayer, and the record before the Court, we conclude that unusual circumstances justify vacating our March 10, 2020, Decision” Order, at p. 2..

Note there are two (count ‘em, two) orders of even date and even docket number. One vacates, the other amends.

Sorry to play the spoiler, but shouldn’t the motion be one to revise, not vacate? How can you amend an order that was vacated and set aside?

Must be the stress of the lockdown sequester. I think we all need a small vacation.



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