- 11 -
In her motion for leave to file, in which Mrs. Dornbrock is
represented by attorney Andrew W. Mychalowych (Mr. Mychalowych),
she alleges "fraud on the Court" because Mr. Young lacked
authority to represent her in this case. In further filings,
Mrs. Dornbrock alleges that this Court lacked jurisdiction over
both her and the estate of her deceased husband. At the hearing,
Mrs. Dornbrock modified her position to contend that Mr. Young's
lack of authority to represent her originated only at the time of
her husband's death.8 She further alleges that any authority Mr.
Young may have had to represent her husband terminated upon Mr.
Dornbrock's death, and that Mr. Young had no authority to
represent her as personal representative of her husband's estate.
Mrs. Dornbrock asserts that Mr. Young had no authority to execute
the stipulated decision document on her behalf and on behalf of
the estate of her deceased husband, and, therefore, the decision
should be vacated. Respondent objects to petitioner's motion.
With regard to the argument that Mr. Young lacked authority
to represent her, Mrs. Dornbrock contends that she had no
8
Mrs. Dornbrock's changed position appears to have resulted
from the Court's observation that, if Mr. Young never had
authority to represent her, this Court never had jurisdiction
over her, and respondent would have been free to assess her for
the amounts determined in the notice of deficiency. This result
would complicate the legal process in that presumably Mrs.
Dornbrock would be required to continue the action in this Court
for a determination that there was no jurisdiction and commence a
separate legal proceeding in U.S. District Court for a refund.
This latter proceeding, however, would require a prior payment in
full of the assessments.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011