Muldoon, J:—The defendant moves to correct the judgment pronounced herein on November 14, 1983. The defendant correctly demonstrates that the plaintiffs payment of $4,000 in May, 1974, was indeed credited to him before computation of the penalties levied against him for the 1974 taxation year. Of course the plaintiffs 1973 return was then only just due, and his 1974 return would not then have been due until 1975.
However, it appears that the reasons and judgment were both predicated on the error of failing to notice that the sum had indeed been credited in the year it was received, prior to the addition of the penalties. Therefore, the 1974 penalty levy was not computed on a sum including the payment but, rather, excluding it. The court’s conclusion was, in the words of Rule 337(6) an error arising from an accidental slip or omission to verify the pertinent calculations. Mr O’Neill’s affidavit of May 22, 1984, merely demonstrates the error, but does not introduce new evidence. It is regrettable to have thus, even quite unintentionally, discommoded the parties but ex debito justitiae the error must be rectified.
The convenient manner of correcting the judgment is, as the defendant suggests, simply to delete the paragraph referring to the reduction of the penalty. It is paragraph 2, and it will be deleted from the new form of judgment. The defendant’s motion is allowed, but since the defendant specifically declines costs on this motion, without costs for or against either party.