Steven G. and Elaine R. Stroube v. Commissioner

130 T.C. No. 15

UNITED STATES TAX COURT STEVEN G. AND ELAINE R. STROUBE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12628-07L. Filed June 19, 2008. Respondent moves for summary judgment on a procedural issue as to whether petitioners’ allegation that a fraud on this Court occurred during the trial of a tax shelter tax deficiency test case may be raised in this collection case under sec. 6320, I.R.C. Petitioners filed a cross-motion for partial summary judgment on this same procedural issue. Held: The typical and proper method to raise an allegation that a fraud on…