Seven W. Enterprises, Inc. v. Commissioner of Internal Revenue

Federal 7th Circuit Court
Civil Court
Citation
Case Number: 
Nos. 12-2099 and 12-2100 Cons.
Decision Date: 
July 24, 2013
Federal District: 
Appeals, U.S. Tax Court
Holding: 
Vacated and remanded
Tax Court erred in vacating two opinions that contained clerical errors regarding identity of proper taxpayer with its respective tax liability, and then issuing new opinions with correct information where Tax Court took said actions after original opinions had become final. Under Michaels, 144 F3d 495, Tax Court cannot vacate opinion that has become final where, as here, there was no allegation that prior opinions were result of fraud on Tax Court. As such, Tax Court on remand should reinstate original opinions and then amend them to reflect correct information.