Chih H. and Chu F. Chu - Page 5




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          supra.  In order to prove fraud on the Court, petitioners have              
          the burden of establishing that “an intentional plan of deception           
          designed to improperly influence the Court in its decision has              
          had such an effect on the Court.”  Abatti v. Commissioner, 86               
          T.C. 1319, 1325 (1986), affd. 859 F.2d 115 (9th Cir. 1988); see             
          Drobny v. Commissioner, 113 F.3d 670, 677-678 (7th Cir. 1997),              
          affg. T.C. Memo. 1995-209, and cases cited therein.                         
               The Court has carefully reviewed petitioners’ motion and               
          petitioners’ reply.  Petitioners’ motion states in pertinent                
          part:                                                                       
               1)   IRS hold the document (from the Bank Deposits) and                
                    made the copies of receipts back to 1995 of tax-                  
                    able year 1991-1993; But, never exchange to tax-                  
                    payer or CPA even requested for years to see what                 
                    the results from and run out of the appealing                     
                    time, jumped to the conclusion which no one would                 
                    believe it * * *.                                                 
                  *       *       *       *       *       *       *                   
               3)   It was found IRS made mistakes for taxable year of                
                    1990 by double taxing on the petitioners because                  
                    IRS always using the worksheets to jot down the                   
                    numbers which could be partially reported and IRS                 
                    examiners never recreated on the official forms to                
                    show or exchange to the taxpayers.                                
               4)   IRS eventually released the data in Dec. of 1998                  
                    and petitioners hired the attorney Robert H.                      
                    Appert to check and recreate the official 1040                    
                    forms for taxable year of 1991-1993 as the refer-                 
                    ence to the Tax Court.                                            
               5)   The counsel for Petitioners did not attend the                    
                    conference meeting on time held by judge Carolyn                  
                    Chiechi, nor recreated the 1040/Schedule C offi-                  
                    cial forms as all the receipts, cancelled checks                  
                    were available.                                                   





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