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DIXON v. C.I.R.

No. 00-70858.

316 F.3d 1041 (2003)

Jerry A. DIXON, Hoyt W. & Barbara D. Young, Robert L. & Carolyn S. Du Fresne, Terry D. & Gloria K. Owens, Richard & Fedella Hongsermeier, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

Filed January 17, 2003.

Attorney(s) appearing for the Case

Henry Binder, John A. Irvine, Porter & Hedges, Houston, Texas, for appellants Dixon, DuFresne, and Owens.

Michael Louis Minns, Houston, Texas, for appellants Hongsermeier.

Joe Alfred Izen, Jr., Bellaire, Texas, for appellant Young.

John Dudeck, Tax Division, U.S. Department of Justice, Washington, D.C., for the appellee.

Before D.W. NELSON, HAWKINS and WARDLAW, Circuit Judges.

OPINION

MICHAEL DALY HAWKINS, Circuit Judge.

"Truth needs no disguise."1

We must decide whether the Tax Court's finding of a pattern of government misconduct amounts to a fraud on the court and, if so, whether such a fraud requires a showing of prejudice to justify relief. We conclude that the misconduct, including its persistence and concealment, did indeed amount to a fraud on the court. Consistent with Supreme Court...

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