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Toscano v. Commissioner, 441 F.2d 930, 933 (9th Cir. 1971);
Kenner v. Commissioner, 387 F.2d 689, 691 (7th Cir. 1968). A
party moving to vacate a final decision of the Tax Court bears a
heavy burden of particularized pleading and proof. Abatti v.
Commissioner, supra at 118; Drobny v. Commissioner, 113 F.3d 670
(7th Cir. 1997), affg. T.C. Memo. 1995-209, and cases cited
therein.
Petitioner alleges that the decision in this case reflects
fraud on the Court on the grounds that he was promised an
opportunity to file an offer in compromise (based on doubt as to
collectibility) for the taxable years 1991 and 1992 and that his
status as an employee was determined by Revenue Agent Rice during
the audit stage of the case. Regarding the submission of an
offer in compromise, petitioner complains that he did not receive
the necessary forms until January 1997 and that Internal Revenue
Service personnel in Springfield, Massachusetts, refused to
assist him in submitting the offer in compromise without some
form of picture identification.
Considering all of the facts and circumstances, we hold that
petitioner has failed to demonstrate that the decision entered in
this case is the result of fraud on the Court.2 Although
2 The fact that respondent may have credited an
overpayment of tax for another taxable year against petitioner's
tax liabilities for the taxable years in issue does not
constitute fraud on the Court. Sec. 6402(a).
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