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On the morning of November 6, 1995, after speaking with
Frank Wheaton, Gilson spoke by telephone with Garofalo, who
rejected the 75-percent counteroffer. Garofalo then told Gilson
of certain minor changes to the Government’s proposed settlement
figures. Gilson made a note of those numbers. Gilson informed
Garofalo that the Government’s proposals were acceptable. At
some point during the morning of November 6, 1995, Garofalo or
his secretary transmitted by facsimile, and Gilson received, a
letter (the November 6 letter), which made the changes to the
Government’s proposed settlement figures that had previously been
communicated by Garofalo to Gilson by telephone and that reduced
the settlement amount slightly. The November 6 letter was signed
by Patrick E. Whelan, Assistant District Counsel for the IRS.
The November 6 letter required a response by 1:00 p.m. Also at
some point during the morning of November 6, 1995, Garofalo, by
telephone, informed Gilson that (1) in light of Gilson’s
statement that the Government’s proposals were acceptable, he
need not worry about the 1:00 p.m., deadline and (2) he should
get his written response to Garofalo as soon as possible.
Later, on November 6, 1995, Gilson faxed to Frank Wheaton a
letter (the November 6 letter to Wheaton) that begins: “This
letter will confirm the authority given to us to resolve the
pending United States Tax Court matters involving calendar years
1979 through 1990." The November 6 letter to Wheaton then
summarizes the events and discussions of the few days prior to
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