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must receive an opportunity to present their case. Brinkerhoff-
Faris Trust & Savings Co. v. Hill, 281 U.S. 673 (1930).
Although petitioners did not receive notice of settlement,
they did receive notice of the entry of the decision in the
partnership-level proceeding. Upon entry of the decision,
petitioners had 30 days in which to file a motion to vacate that
decision. Rule 162. After 30 days, special leave of Court is
required to file such a motion. Granting a motion for leave lies
within the sound discretion of the Court. Heim v. Commissioner,
872 F.2d 245, 246 (8th Cir. 1989), affg. T.C. Memo. 1987-1.
A decision generally becomes final after 90 days unless
appealed. Sec. 7481(a)(1). Once a decision of this Court
becomes final, we may still vacate the decision, but only in
certain narrowly circumscribed situations. Helvering v. Northern
Coal Co., 293 U.S. 191 (1934). Petitioners argue that a fraud
was committed upon the Court. This Court may vacate a final
decision if obtained through fraud upon the Court, Abatti v.
Commissioner, 859 F.2d 115, 118 (9th Cir. 1988), affg. 86 T.C.
1319 (1986); Senate Realty Corp. v. Commissioner, 511 F.2d 929,
931 (2d Cir. 1975); Stickler v. Commissioner, 464 F.2d 368, 370
(3d Cir. 1972); Casey v. Commissioner, T.C. Memo. 1992-672. If
the Barrister decision is to be vacated, however, it cannot be
accomplished in the context of petitioners’ affected items
proceeding.
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Last modified: May 25, 2011