Key legal question
Whether the objection decision of 30 June 2011 could be revised under Art. 53 ATSG based on the later bankruptcy-court order.
Extracted holding
The later order was not a new fact or evidence capable of showing the withdrawal-based dismissal to be incorrect or unlawful; the withdrawal of the objection remained binding.
Extracted reasoning
Revision under Art. 53 ATSG requires newly discovered decisive facts or evidence. The later order did not undermine the free and unconditional withdrawal of the objection, and any defect in that withdrawal was not alleged.