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He asked if we were going to have the house
appraised again and I told him that we would be talking
to you and let him know.
Jim is up in Roseville today, returning this
evening.
Looking forward to seeing you on Saturday!!
On that day, James Merriam took the paperwork from petitioner and
told her that he would take care of it.
The Tiburon residence was sold on August 6, 1999.
Respondent received $1,815,539 from the sale, which fully paid
petitioner’s transferee liability.
F. Later Events
James Merriam began serving a sentence in Federal prison in
January 2002 for securities crimes not related to this case.
Petitioner filed for divorce from James Merriam in 2002.
Petitioner retained her current counsel in this case in
August 2002. Petitioner filed her motion for special leave to
file motion to vacate decision on July 31, 2003.
OPINION
A. Petitioner’s Contentions
Petitioner moves to vacate the decision in this case on the
grounds that it resulted from fraud on the Court by James Merriam
and Ted Merriam. Petitioner contends that James Merriam and Ted
Merriam conspired to hold her liable for Napa’s income tax
liability. She also contends that the stipulation of facts
submitted by Ted Merriam is almost entirely false and is based on
documents bearing her forged signature, and that she did not
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