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be made within a reasonable time, and for reasons (1),
(2), and (3) not more than one year after the judgment,
order, or proceeding was entered or taken. A motion
under this subdivision (b) does not affect the finality
of a judgment or suspend its operation. This rule does
not limit the power of a court to entertain an
independent action to relieve a party from a judgment,
order, or proceeding, or to grant relief to a defendant
not actually personally notified as provided in Title
28, U.S.C., � 1655, or to set aside a judgment for
fraud upon the court. Writs of coram nobis, coram
vobis, audita querela, and bills of review and bills in
the nature of a bill of review, are abolished, and the
procedure for obtaining any relief from a judgment
shall be by motion as prescribed in these rules or by
an independent action.
Although rule 60 is not technically applicable to this Court,
Cinema ‘84 v. Commissioner, 122 T.C. 264, 267-268 (2004); see
also sec. 7453 (“proceedings of the Tax Court * * * shall be
conducted in accordance with such rules of practice and procedure
* * * as the Tax Court may prescribe);1 rule 1 of the Federal
Rules of Civil Procedure (the Federal Rules of Civil Procedure
“govern the procedure in the United States district courts in all
suits of a civil nature”), its principles are instructive as to
the interpretation and application of our Rule 162, see Evans
Publg., Inc. v Commissioner, 119 T.C. 242, 249 (2002); Estate of
Fulmer v. Commissioner, 83 T.C. 302, 309 (1984).
Pursuant to rule 60(b), a District Court may in a civil case
relieve a litigant from a “final judgment” for reasons other than
1 Unless otherwise indicated, section references are to the
applicable versions of the Internal Revenue Code.
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