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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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