Esmat A. Zaklama and Sylvia Zaklama - Page 5

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          630 (5th Cir. 1933).  But cf. Harbold v. Commissioner, 51 F.3d              
          618, 621-622 (6th Cir. 1995).                                               
               Petitioners do not allege that the decision is the result of           
          a mutual mistake or fraud on the Court, or that the Court's order           
          dismissing their case for lack of jurisdiction was erroneous when           
          entered.  As we understand petitioners' argument, we now have               
          jurisdiction over their case because the bankruptcy court said we           
          do.  Whether petitioners are correct that the bankruptcy court              
          can bestow jurisdiction on this Court retrospectively by voiding            
          an automatic stay ab initio we need not decide.  Petitioners                
          failed to move this Court timely, and they have failed to set               
          forth any good reason why they did not.  Petitioners have failed            
          to persuade us that we should file their motion to vacate at this           
          late time.                                                                  
               Petitioners have had a number of opportunities to maintain             
          their case before this Court.  For example, they could have moved           
          the bankruptcy court for permission to petition this Court during           
          the period that would otherwise be covered by the automatic stay.           
          Likewise, they could have petitioned this Court after the                   
          automatic stay was lifted on March 21, 1995.  When an automatic             
          stay is in effect, section 6213(f) suspends the 90-day period in            
          which a taxpayer must petition the Court, see sec. 6213(a), and             
          gives the taxpayer at least 60 days in which to petition this               
          Court following the lifting of the automatic stay.                          

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