Opinion
120-13
11-14-2022
SILICON VALLEY PROPERTIES LP, ALI MOAYED, MD, INC., TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MARY ANN COHEN JUDGE
On April 27, 2022, petitioner filed a Motion for Leave to File Out of Time Motion to Vacate or Revise Pursuant to Rule 162 and lodged the accompanying Motion to Vacate or Revise Pursuant to Rule 162. On October 27, 2022, respondent filed a Response to Motion for Leave to File Out of Time Motion to Vacate or Revise Pursuant to Rule 162.
We agree with respondent. Petitioner cites no authority in either the Motion for Leave to File Out of Time or the lodged Motion to Vacate. We know of no authority for the proposition that duress is commensurate with fraud on the court or that action by a nonparty supports setting aside a final decision.
Although petitioner asserts that the partnership has a meritorious case, petitioner fails to show how the result would be any different if the decision were set aside. See Drobny v. Commissioner, 113 F.3d 670, 678-79 (1997), aff 'g T.C. Memo. 1995-209; see also Chao v. Commissioner, 92 T.C. 1141, 1144 (1989). Upon due consideration and for cause, it is hereby
ORDERED that petitioner's Motion for Leave to File Out of Time Motion to Vacate or Revise Pursuant to Rule 162 filed April 27, 2022, is denied. It is further
ORDERED that petitioner's Motion to Vacate or Revise Pursuant to Rule 162 lodged on April 27, 2022, shall remain lodged for purposes of the record in this case and will not be filed