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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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