Michelle Brown v. CIR, No. 17-60284 (5th Cir. 2017)

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Case: 17-60284 Document: 00514171715 Page: 1 Date Filed: 09/26/2017 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 17-60284 Summary Calendar MICHELLE D. BROWN, United States Court of Appeals Fifth Circuit FILED September 26, 2017 Lyle W. Cayce Clerk Petitioner - Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee Appeal from the Decision of the United States Tax Court Tax Court No. 7540-09 Before REAVLEY, PRADO, and GRAVES, Circuit Judges. PER CURIAM:* There has been no legal error in the final order of the Tax Court. Petitioner’s claim of fraud upon the court has no justification. Even if Petitioner sees a problem with the mistake of the deficiency listing, no fraud even can change the jurisdiction of the court. See Smith v. Booth, 823 F.2d 94 (5th Cir. 1987). AFFIRMED. Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4. *

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