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for decision is whether petitioners are bound by those
stipulations of settled issues. We hold that they are.
The parties and petitioners' former counsel submitted
memoranda and affidavits relating to petitioners' motion. We
decide the motion on the basis of those memoranda and affidavits.
Neither petitioners, nor their former counsel, nor respondent
requested a hearing to decide this motion.
Section references are to the Internal Revenue Code of 1986.
Unless otherwise indicated, Rule references are to the Tax Court
Rules of Practice and Procedure. References to Mr. and Mrs.
Newbern are to Walter and Sally Newbern.
Background
1. Settlement of Petitioners' Tax Court Case
Petitioners claimed flow-through deductions based on their
interest in the Vanguard Oil Technology partnership, which were
disallowed by a notice of deficiency dated November 24, 1986.
Petitioners filed a petition on February 13, 1987, in docket No.
3792-87. Petitioners retained Declan J. O'Donnell (O'Donnell) in
June 1987 on the recommendation of the Vanguard Oil Technology
partnership. O'Donnell signed and filed petitioners' petition in
docket No. 12619-90, and he filed an entry of appearance in the
case at docket No. 3792-87 on September 14, 1992. In 1994, he
signed and filed amendments to the petitions in both of these
cases which alleged that Mrs. Newbern was an innocent spouse.
Signature of counsel on a petition is a representation that
counsel is authorized to represent a taxpayer. Rule 33(b).
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