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Petitioner's Opposition
Petitioner filed an opposition to respondent's Motion for
Leave to File Amendment to Answer in both dockets. Petitioner
opposes respondent's motion in docket No. 26352-93 on the ground
that respondent should not be permitted to raise a new issue
after the parties have entered into a comprehensive settlement of
all but one of the disputed issues. Petitioner contends that--
the prejudice * * * in this situation is clear.
Petitioner would not have conceded the issues in this
case in the same way had Petitioner known that
Respondent would be trying to raise a substantial new
issue * * *.
Petitioner's opposition to respondent's motion in docket No.
16170-94 (while less vigorous than petitioner's opposition in the
earlier docket) is based on the proposition that allowing
respondent to raise a new issue at this time will have the effect
of subverting ongoing settlement efforts in the case.6
6 These cases were called for hearing in Washington, D.C.,
on Dec. 6, 1995. Counsel for both parties appeared at the
hearing and presented argument on the pending motions. During
the hearing, the Court and counsel for petitioner had the
following colloquy concerning petitioner's opposition to
respondent's motion in docket No. 16170-94:
MR. MILLER: * * * With respect to your question
about where the later docket stands, I think the
prejudice is much less in the later docket than in the
first one. We have been negotiating with the IRS with
an understanding that we were negotiating on all the
issues in the later docket. We have agreed to a number
of issues. We have not gotten to the point where we
have agreed on all of the issues. * * *
(continued...)
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