-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.
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