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jurisdiction), affd. without published opinion 935 F.2d 1282 (3rd
Cir. 1991).
Rule 60(a) of the Federal Rules of Civil Procedure provides
that “Clerical mistakes in judgments, orders or other parts of
the record and errors therein arising from oversight or omission
may be corrected by the court at any time of its own initiative
or on the motion of any party and after such notice, if any, as
the court orders.” Rule 60(b) provides that, on motion and upon
such terms as are just, a court may relieve a party of a final
judgment or order for mistake, inadvertence, surprise, or
excusable neglect, newly discovered evidence which by due
diligence could not have been discovered in time to move for a
new trial, fraud, or any other reason justifying relief from the
operation, or because the judgment is void, or has been
satisfied, released or discharged.
In this case, petitioner’s motion simply repeats his
argument, made throughout the proceedings, that respondent did
not timely assess the liabilities in question. He relies upon an
opinion of the United States Supreme Court in United States v.
Galletti, 541 U.S. 114, 124 S. Ct. 1548 (2004), and specifically
on language in the opinion to the effect that an assessment must
be made within 3 years after the return was filed, sec. 6501(a),
and “shall be made by recording the liability of the taxpayer in
the office of the Secretary”, sec. 6203. See id. at ___, 124 S.
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