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fees under his consulting contract totaled $18,250--$2,000 of
which was for his attendance at the optional closing conference
between respondent’s personnel and the taxpayer’s representative
in the McGuire Partners case. Mr. Harkavy was not requested to
testify as an expert witness in connection with his opinion on
the McGuire Partners case.
OPINION
In this case, the estate sought leave to move to vacate
decisions entered by the Court based on an agreement of the
parties. In that regard, the estate’s motions were filed after
the 30-day period permitted for moving to vacate a decision
without leave of the Court under Rule 162.5 The Court permitted
the estate’s motions to vacate to be filed on the 90th day from
the entry of decision. Accordingly, regardless of whether the
parties stipulated the decisions or whether the agreed decision
had been approved and entered by the Court, it had not become
final within the meaning of section 7481.
The estate contends that the decisions are flawed and should
be vacated because the estate’s representative had a conflict of
interest and because the estate, if permitted to litigate, would
be successful in substantially reducing the estate tax deficiency
5 Unless specified otherwise, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
period under consideration.
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Last modified: May 25, 2011