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Commissioner, 104 T.C. 13, 58-59, supplemented by 104 T.C. 417
(1995); Davis v. Commissioner, 65 T.C. 1014, 1022 (1976).
Petitioners argue that if all open years of a partnership
(including pre- and post-TEFRA years) are not treated as governed
by the TEFRA settlement procedures, certain accounting and
financial statement difficulties arise. Even if true,
petitioners have offered no authority to the effect that such
accounting and financial statement difficulties would override
the TEFRA statutory provisions that expressly provide that only
partnership years beginning after September 3, 1982, are subject
to the TEFRA partnership provisions.
Petitioners' allegations that a fraud has been committed on
the Court are vague, confusing, and misdirected. Authority
exists for setting aside a final decision of this Court based
upon a fraud on the Court. See Kenner v. Commissioner, 387 F.2d
689, 691 (7th Cir. 1968); Abatti v. Commissioner, 86 T.C. 1319,
1323 (1986), affd. 859 F.2d 115 (9th Cir. 1988). But cf. Harbold
v. Commissioner, 51 F.3d 618 (6th Cir. 1995). The cases,
however, make it clear that such relief is very limited, as
explained below:
A finding of fraud on the court is justified only by
the most egregious misconduct directed to the court
itself, such as bribery of a judge or jury or
fabrication of evidence by counsel, and must be
supported by clear, unequivocal and convincing
evidence. [Landscape Properties, Inc. v. Vogel, 46
F.3d 1416, 1422 (8th Cir. 1995) (quoting In re
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