T.C. Memo. 2007-378
UNITED STATES TAX COURT
DARRELL JOE HARPER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21616-06. Filed December 27, 2007.
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
1 Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code of 1986, as amended.
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Last modified: March 27, 2008