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or revise the decision within 30 days of that date, and under
section 7481(b), the decision became final on May 29, 2000.
As a general rule, the Court lacks jurisdiction to vacate a
decision once it becomes final. Abatti v. Commissioner, 859 F.2d
115, 117-118 (9th Cir. 1988), affg. 86 T.C. 1319 (1986); Cinema
‘84 v. Commissioner, 122 T.C. 264, 270 (2004). An exception to
this general rule applies where a decision was obtained by fraud
on the Court. Drobny v. Commissioner, 113 F.3d 670, 677 (7th
Cir. 1997), affg. T.C. Memo. 1995-209; Abatti v. Commissioner,
supra at 118.
The Court of Appeals for the Ninth Circuit, whose opinions
are controlling in this case, defines fraud on the Court as “‘an
unconscionable plan or scheme which is designed to improperly
influence the court in its decision.’” Abatti v. Commissioner,
supra at 118 (quoting Toscano v. Commissioner, 441 F.2d 930, 934
(9th Cir. 1971), vacating 52 T.C. 295 (1969)). The concept of
fraud on the Court is a narrow one and should be applied in the
interest of preserving the finality of judgments. Toscano v.
Commissioner, supra.
To prove fraud on the Court, petitioner has the burden of
establishing by clear and convincing evidence that “an
intentional plan of deception designed to improperly influence
the Court in its decision has had such an effect on the Court.”
Abatti v. Commissioner, 86 T.C. at 1325. See Drobny v.
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