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before the Court. Subsequently, Frank Wheaton, Gilson,
Wodlinger, and Garofalo left Washington, D.C.
Later on November 3, 1995, Garofalo transmitted a letter via
facsimile to Gilson (the November 3 letter). The November 3
letter contains attachments setting forth respondent’s proposed
settlement figures with respect to the 1993 docketed cases. In
addition, the attachments contain figures to settle the case at
docket No. 23092-94, which involves the tax liability of Frank
and Mary Wheaton for 1990 (the 1993 docketed cases and the case
at docket No. 23092-94 hereafter referred to together as the
docketed cases). The November 3 letter required a response by
11:00 a.m., on Monday, November 6, 1995. The settlement figures
proposed by respondent in attachments to the November 3 letter
are substantially the same as the figures contained in
respondent’s motions for entry of decision, except that the
attachments contain calculations of interest that are not part of
respondent’s motions for entry of decision. Including interest,
the attachments show amounts due in excess of $40 million.
Richard F. Riley (Riley) and K. Martin Worthy (Worthy) are
experienced tax attorneys associated with the law firm of Hopkins
& Sutter as partner and senior counsel, respectively. They had
been retained by Frank Wheaton to consult with his trial counsel,
Gilson and Wodlinger, regarding the docketed cases. At Frank
Wheaton’s request, Gilson and Wodlinger conferred by telephone
with Riley and Worthy during the weekend of November 4 and 5,
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