Sharon J. Fix - Page 3

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          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 represent           






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