Western Management, Inc. - Page 6

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          respondent’s motion.  On January 29, 2002, the Court held                   
          proceedings to determine the correct amount of employment taxes.            
               At the time the petition was filed, petitioner’s principal             
          place of business was Spokane, Washington.                                  
                                       OPINION                                        
          I.   Jurisdiction                                                           
               Petitioner contends that this Court lacks jurisdiction to              
          determine the correct amount of employment taxes because:                   
          section 7436 was amended after this Court granted respondent’s              
          partial motion to dismiss, the notice of determination is                   
          invalid, and no employment tax is due.                                      
               A.   Our Decision To Vacate the October 14, 1999, Order Was            
                    Proper                                                            
               Petitioner contends that the Court improperly vacated its              
          October 14, 1999, order, which granted respondent’s partial                 
          motion to dismiss.  Petitioner, relying on Plaut v. Spendthrift             
          Farm, 514 U.S. 211 (1995), contends that the Constitution’s                 
          separation of powers principles and the Due Process Clause of the           
          Fifth Amendment prohibit the reopening of final judgments                   
          relating to section 7436 cases.  Petitioner’s reliance on Plaut             
          is misplaced.  In Plaut, the action was dismissed, and the                  
          judgment of dismissal became final prior to the enactment of the            
          applicable statute.  Specifically, the judgment of the District             
          Court dismissing that case with prejudice was entered on August             







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