Clyde D. and Yolanda Adkins - Page 3

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          District of Ohio.  On June 7, 2004, petitioners petitioned this             
          Court to redetermine the deficiencies determined in the notices             
          of deficiency.2                                                             
               This case was called for trial on March 14, 2005.  At that             
          time, the parties, through their respective counsel, informed the           
          Court that the case had been settled.  On March 30, 2005, the               
          Court entered a stipulated decision reflecting the parties’                 
          settlement.  On August 19, 2005, respondent learned that                    
          petitioners had filed for bankruptcy on May 20, 2004, and that              
          the bankruptcy proceeding had been continuously ongoing ever                
          since.  Respondent notified the Court of this matter by filing              
          respondent’s motion for leave and by lodging respondent’s motion            
          to vacate.                                                                  
                                     Discussion                                       
               Respondent desires to file a motion to vacate the parties’             
          stipulated decision that was entered on March 30, 2005.  Because            
          neither party filed a notice of appeal or a timely motion to                
          vacate or revise that decision, the decision became final on                
          June 28, 2005, 90 days after it was entered.  See secs. 7459(c),            
          7481(a)(1).                                                                 
               Rule 162 provides that a party seeking to vacate a decision            
          must file an appropriate motion within 30 days after the decision           


               2 When the petition was filed, petitioners resided in                  
          Lebanon, Ohio.                                                              





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