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Notwithstanding the above, petitioner maintains that he believed
his settlement included a settlement of interest and, therefore,
the decision entered by the Court was the result of fraud upon
the Court. After a hearing on this matter, the parties were
ordered to file briefs seriatim, with petitioner filing the
initial brief on April 16, 1997, and respondent to file an
answering brief 30 days thereafter. Petitioner has not filed his
opening brief nor any explanation for such failure. Although we
could deny his motion on the ground that he has abandoned his
contentions, we will consider his motion on its merits.
Discussion
The date of a decision of this Court is the date an order
specifying the amount of the deficiency is "entered" in the
records of the Tax Court, which, in this case, was April 17,
1996. A decision of this Court becomes final upon expiration of
the time to file a notice of appeal if no notice of appeal is
filed. Sec. 7481(a)(1). Generally, a notice of appeal must be
filed within 90 days after the decision is entered by this Court.
Sec. 7483; Fed. R. App. P. 13(a). A motion to vacate or revise a
decision must be filed within 30 days after the decision is
entered unless the Court "shall otherwise permit". Rule 162. A
motion to vacate a decision, filed more than 30 days after entry
of the decision, may be filed only by leave of the Court, usually
by the granting of a motion for leave to file an untimely motion
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