-18-
1988), affg. 86 T.C. 1319 (1986)); see Toscano v. Commissioner,
441 F.2d 930, 934 (9th Cir. 1971), vacating 52 T.C. 295 (1969).
To prove fraud on the court, petitioners bear the heavy burden of
presenting specific facts establishing that “an intentional plan
of deception designed to improperly influence the Court in its
decision has had such an effect on the Court.” Abatti v.
Commissioner, 86 T.C. at 1325; see Drobny v. Commissioner, 113
F.3d 670, 677-678 (7th Cir. 1997), affg. T.C. Memo. 1995-209;
Kenner v. Commissioner, 387 F.2d 689, 691 (7th Cir. 1968).
In their memoranda in support of their motions for leave to
file motions to vacate, petitioners state: “Petitioners’ former
counsel, Jay Kaufman [sic], and Respondent’s counsel, Monica
Miller, perpetrated a fraud against the Tax Court, even if done
unintentionally, by executing settlement agreements and Decision
documents without Petitioners’ knowledge or authorization, and
with the full knowledge that Mr. Kaufman [sic] did not represent
Petitioners at the time the documents were executed.”
At the outset, we observe that petitioners’ notion of
persons “unintentionally” perpetrating fraud on the court runs
contrary to the basic legal precepts just discussed. Moreover,
the mere fact that counsel might settle a suit without the
client’s authorization does not establish fraud on the court so
as to support vacating a final decision. See Senate Realty Corp.
v. Commissioner, 511 F.2d 929 (2d Cir. 1975); Flood v.
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