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T.C. at 1325 (taxpayer must show that deception "designed to
improperly influence the Court in its decision has had such an
effect on the Court.").
Petitioner has failed to establish that a fraud was
perpetrated on this Court. There were sufficient indications
about interest accruals in the various documents petitioner
received and in the Decision document he signed to put petitioner
on his guard. If he had any concern in that regard, he should
have inquired. The law is clear that interest accrues on unpaid
tax liabilities from their due date until paid. Moreover, the
record does not reflect any evidence that the outcome of this
case would be different if we permitted a trial on the merits.
In his reply to respondent’s opposition to petitioner’s
motion for leave, petitioner relies on Toscano v. Commissioner,
supra, to support his claim of fraud on the Court. Josephine
Toscano, also known as Josephine Zelasko, moved to vacate a
stipulated decision of this Court 15 years after entry on the
grounds that she was not and had not been the wife of Mr.
Toscano. In that case it was alleged that Mr. Toscano was not
married when he filed what purported to be a joint return, having
either forged the signature of Ms. Zelasko as his spouse or
coerced her to sign the joint return against her will. Mr.
Toscano allegedly perpetrated three frauds. First, he defrauded
the Commissioner by filing a fraudulent joint income tax return
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