MOTION TO VACATE OR REVERSE DECISION

May 16, 2023
UNITED STATES TAX COURT  
NNABUGWU C. EZE,                                  Petitioner,      vs.
COMMISSIONER OF INTERNAL REVENUE,                                Respondent  
Docket No.: 21425—19

MOTION TO VACATE OR REVERSE DECISION

COMES NOW, Petitioner, NNABUGWU C. EZE, pursuant to Rule 162, and files this Motion to Vacate or Reverse this Court’s decision entered on October 12, 2022. In support of this motion, Petitioner states as follows:

Procedural Background

  1. On August 4, 2022, this Honorable Court filed its Memorandum Opinion (T.C. Memo. 2022-83), which provided that the Court shall issue the decision based on Rule 155. The Court also directed the parties to file computations on or before October 3, 2022.
  2. On October 3, 2022, the Respondent filed his computations, which computations Petitioner objects, which was the last day to file Computations per the Court’s direction on October 4, 2022.  
  3. Upon receiving the computations, Petitioner noticed that the Respondent had not deducted $2847 and $1,050 from the computation, which amounts should be deducted. Accordingly, Petitioner embarked on researching the law, and working on an Objection to the Computations.
  4. On October 12, 2022, the Honorable Court issued a decision consistently with Respondent’s computations.
  5. Petitioner thereby files this Motion to Vacate and/or Reverse the said decision on the ground that since the Respondent filed their Computations on the last day, Petitioner lacked sufficient time to file an Objection to the Computations.

Legal Arguments

  • Rule 162 allows a party to file a motion to vacate or revise a decision within 30 days after the decision has been entered, unless the Court permits that 30-day period to be extended. The disposition of a motion to vacate or revise a decision lies within the sound discretion of the Court. Vaughn v. Commissioner, 87 T.C. 164, 166-167 (1986).
  • Motions to vacate are granted upon a showing of unusual circumstances or substantial error. See Brannon’s of Shawnee, Inc. v. Commissioner, 69 T.C. 999, 1000-1001 (1978) (looking to rule 60(b) of the Federal Rules of Civil Procedure); Mitchell v. Commissioner, T.C. Memo. 2013-204, at *8, aff’d, 775 F.3d 1243 (10th Cir. 2015).
  • In the instant action, the Court committed to issue its decision under Rule 155. Rule 155 provides for the filing of computations and objections to computations within ninety (90) days from the day of service of the Opinion.
  • However, in the Opinion, the Court had directed the parties to file their Computations on or before October 3, 2022. It is Petitioner’s assertion that if the Respondent had submitted their Computation earlier instead of the last day, Petitioner would have had chance to file an objection within the timeline provided by the Court.
  • Therefore, because the Respondent filed their Computation on the last day, which Computation contained notable discrepancies, Petitioner needed more time to research the law, and file an Objection thereof.
  • Petitioner intends to Object the Computations on the grounds that the Respondent did not remove $2,847 and $1,050 from the computation. In the Court’s Opinion, the judge awarded the Petitioner the 2016 mortgage interest and was unclear about a discrepancy of $1,050 on the Notice of Deficiency and the amount claimed on Petitioner’s tax return. The IRS counsel could not explain the difference, because it was a flat denial. There is therefore no reason why the Respondent should fail to deduct the said $2847 and $1,050 from the computation.
  • In Vento v. Commissioner, United States Tax Court (Feb. 4, 2019), the court held that parties “may not raise new issues in a Rule 155 proceeding, and their motion to reopen the record will accordingly be denied.” Petitioner respectfully submits that he is not attempting to raise a new issue at this point in the trial. Petitioner is simply asking for 30 days to respond to Respondent’s computation.

Conclusion

  1. In light of the foregoing, Petitioner requests this Court, in the interest of justice, vacate and/or reverse its decision entered on October 12, 2022, and extend the date to file the Objection to November 3, 2022, which iswithin the ninety (90) day recommendation of Rule 155.  

DATED: ___________________

                                                                                                Respectfully submitted,

                                                                                                ____________________

                                                                                                NNABUGWU C. EZE

(443) 316-1334

Petitioner, Pro Se

 

CERTIFICATE OF SERVICE

            I hereby certify that on [ENTER DATE], a copy of the foregoing Motion has been filed in this Court and a copy thereof sent to the Respondent in the following address:

[ENTER ADDRESS FOR RESPONDENT].

                                                                                                ____________________

                                                                                                NNABUGWU C. EZE

(443) 316-1334

Petitioner, Pro Se

At Legal writing experts, we would be happy to assist in preparing any legal document you need. We are international lawyers and attorneys with significant experience in legal drafting, Commercial-Corporate practice and consulting. In the last few years, we have successfully undertaken similar assignments for clients from different jurisdictions. If given this opportunity, The LegalPen will be able to prepare the legal document within the shortest time possible. You can send us your quick enquiry ( here )