- 3 - 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.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011