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1(a), however, provides that we may give weight to the Federal
Rules of Civil Procedure “to the extent that they are suitably
adaptable to govern the matter at hand”.
Rule 60 of the Federal Rules of Civil Procedure provides
certain circumstances in which a Federal court may vacate or
alter a judgment, order, or other part of the record. We have
often looked to rule 60 of the Federal Rules of Civil Procedure
to assist us in resolving issues raised in motions to vacate
decisions under Rule 162. See, e.g., Brannon’s of Shawnee, Inc.
v. Commissioner, 69 T.C. 999, 1001 (1978); Kun v. Commissioner,
T.C. Memo. 2004-273; Estate of Miller v. Commissioner, T.C. Memo.
1994-25.
Rule 60(a) of the Federal Rules of Civil Procedure provides
that the court may correct clerical mistakes and errors arising
from oversight or omission at any time of its own initiative or
on the motion of a party. As relevant here, rule 60(b) provides
that, on motion and upon such terms as are just, the court may
relieve a party of a final judgment for
(1) mistake, inadvertence, surprise, or excusable
neglect; (2) newly discovered evidence which by due
diligence could not have been discovered in time to
move for a new trial under Rule 59(b); (3) fraud * * *,
misrepresentation, or other misconduct of an adverse
party; * * * (6) any other reason justifying relief
from the operation of the judgment. * * *
In addition, this Court has applied a more stringent
standard in evaluating motions to enter decisions or vacate
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Last modified: May 25, 2011