-9-
T.C. 103, 105-106 (1988); Brannon's of Shawnee, Inc. v.
Commissioner, 71 T.C. 108, 111-112 (1978), or if the decision was
obtained through fraud upon the Court, see 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 n.1 (2d Cir.
1975); Stickler v. Commissioner, 464 F.2d 368, 370 (3d Cir. 1972).
General principles of contract law govern the compromise and
settlement of tax cases. Robbins Tire & Rubber Co. v.
Commissioner, 52 T.C. 420, 435-436, supplemented by 53 T.C. 275
(1969). Where a decision is entered pursuant to a stipulated
settlement, the parties are usually held to their agreement without
regard to whether the decision is correct on the merits. Stamm
Intl. Corp. v. Commissioner, 90 T.C. 315, 321-322 (1988); Spector
v. Commissioner, 42 T.C. 110 (1964).
Petitioner argues that her forged signature upon the decision
document is sufficient reason for the Court to hold that a "fraud
upon the Court" has occurred and that the decision should be
vacated. Assuming the decision is vacated, petitioner desires to
amend the petition in order to assert an "innocent spouse" defense
to the deficiencies due pursuant to the stipulated decision.
In Abatti v. Commissioner, 86 T.C. at 1325, we defined "fraud
on the court" as follows:
Fraud on the court is "only that species of
fraud which does, or attempts to, defile the
court itself, or is a fraud perpetrated by
officers of the court so that the judicial
machinery can not perform in the usual manner
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011