Case Name: Michelle D. BROWN, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 2017-09-26
Citations: 697 F. App'x 441
Docket Number: No. 17-60284 Summary Calendar
Parties: Michelle D. BROWN, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Judges: Before REAVLEY, PRADO, and GRAVES, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 697
Pages: 441–442

Head Matter:
Michelle D. BROWN, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
No. 17-60284 Summary Calendar
United States Court of Appeals, Fifth Circuit.
Filed September 26, 2017
Kevin Stuart Wiley, Jr., Wiley Law Group, P.L.L.C., Dallas, TX, for Petitioner-Appellant
Curtis Clarence Pett, Esq., Bruce Raleigh Ellisen, David A. Hubbert, William M. Paul, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee
Before REAVLEY, PRADO, and GRAVES, Circuit Judges.

Opinion:
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Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.