The opinion
Case: 17-60284 Document: 00514171715 Page: 1 Date Filed: 09/26/2017
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
No. 17-60284
Fifth Circuit
FILED
Summary Calendar September 26, 2017
Lyle W. Cayce
MICHELLE D. BROWN, 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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH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.