- 2 - The order to be entered is not reviewable by any other court and this opinion should not be cited as authority. Petitioner seeks to vacate a stipulated decision of this Court entered on February 29, 2000. Petitioner contends that the stipulated decision was entered as a result of fraud on the Court. Background By notice of deficiency, respondent determined that petitioner was liable for an income tax deficiency for 1996 and an addition to tax for filing her return after its due date. Petitioner filed a small tax case petition with this Court on July 26, 1999, and her case was calendared for the Court’s trial session in Phoenix, Arizona, commencing on February 14, 2000. Petitioner’s case was assigned to Erin Huss (Ms. Huss), an attorney employed at respondent’s Phoenix office. Petitioner was present in the courtroom prior to the scheduled calendar call in Phoenix on February 14, 2000. Petitioner was not represented by counsel. Henry Eide (Mr. Eide), her former accountant, who prepared her 1996 return was present in the courtroom to provide “moral support” for petitioner and to satisfy his curiosity about Tax Court proceedings. Kent Ellsworth (Mr. Ellsworth), petitioner’s accountant at the time of trial, represented petitioner during pretrial settlement negotiations. Mr. Ellsworth is not an attorney or otherwise authorized to representPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011