- 8 - division of property. Finally, even if Mr. Stillman's actions constituted some sort of fraud, we do not think it was a fraud on the Court, but only as to petitioner, for which some other remedy may be available in another forum. As to the actions of the Hochman law firm in proceeding with the settlement process without petitioner's signature on the Statement of Settlement, we do not find that any fraud on the Court has been committed, particularly in view of petitioner's signature on the stipulated decision document. We are not called upon, and do not make, any finding as to whether there was any neglect on the part of the Hochman firm. Petitioner relies on Toscano v. Commissioner, 441 F.2d 930 (9th Cir. 1971), to support her claim of fraud on the Court. However, the facts in Toscano are distinguishable from the instant case. Mr. Toscano was not married when he filed what purported to be a joint return. The Court of Appeals held that, if Ms. Zelasko could prove that Mr. Toscano either forged her signature as his spouse or coerced her to sign the joint return against her will, then Mr. Toscano perpetrated three frauds. First, he defrauded the Commissioner by filing a fraudulent joint income tax return claiming he owed less tax than allowed by the law. Second, he defrauded Ms. Zelasko by purporting to make her liable for his taxes. Third, he carried this fraud to the Tax Court when he petitioned the Court for a redetermination of the deficiency. The fraud upon this Court culminated when the Court held Ms. Zelasko liable for the tax deficiency. Unlike Toscano v. Commissioner, supra, petitioners in this case filed a joint return and were subject to joint and several liability for any deficiencies with respect to their joint return. Sec. 6013(d)(3). Petitioner was aware of the income tax case for which she could be held liable. She authorized and relied upon the Hochman law firm to handle her 1981 tax matters. She signed the stipulated decision entered by the Court. ThesePage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011