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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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