HARPER v. COMMISSIONER

Dkt No. 21616-06.

94 T.C.M. 622 (2007)

T.C. Memo. 2007-378

Darrell Joe Harper v. Commissioner.

United States Tax Court.

December 27, 2007.


Attorney(s) appearing for the Case

Darrell Joe Harper, pro se.

R. Scott Shieldes, for respondent.


MEMORANDUM OPINION

GOEKE, Judge:

This matter is before us on petitioner's motion under Rule 1621 to vacate our order and decision entered on November 14, 2007, in which we decided that there was a deficiency in petitioner's Federal income tax due of $1,101 for tax year 2004. The only issue remaining is whether petitioner has shown that there are appropriate circumstances for vacating or revising our decision. We hold that he...

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