-17- Gazi asked Mr. Kell to return the $500 he had paid him in the spring. OPINION A decision of this Court becomes final 90 days after it is entered, if no party files a notice of appeal. Secs. 7481(a)(1), 7483. A motion to vacate or revise a decision generally must be filed within 30 days after entry of the decision, unless the Court permits otherwise. Rule 162. The finality of a decision is generally absolute, and the Tax Court’s authority to vacate a final decision is limited. Cinema ‘84 v. Commissioner, 122 T.C. 264, 270 (2004), affd. 2005 WL 1459573, 2005 U.S. App. LEXIS 11956 (2d Cir., June 22, 2005). This Court has jurisdiction to set aside an otherwise final decision if there is fraud on the Court. Id.; see Davenport Recycling Associates v. Commissioner, 220 F.3d 1255, 1259 (11th Cir. 2000), affg. T.C. Memo. 1998-347; Taub v. Commissioner, 64 T.C. 741, 751 (1975), affd. without published opinion 538 F.2d 314 (2d Cir. 1976). In the context of a motion to vacate a final Tax Court decision, fraud on the court is narrowly construed to require “‘an unconscionable plan or scheme which is designed to improperly influence the court in its decision,’ preventing the opposing party ‘from fully and fairly presenting his case.’” Davenport Recycling Associates v. Commissioner, supra at 1262 (quoting Abatti v. Commissioner, 859 F.2d 115, 118 (9th Cir.Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Next
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