- 26 -
authorizes Regional Counsels in nondocketed cases to enter into
agreements with taxpayers. Paragraph 5 of the Delegation Order
authorizes Regional Counsels in docketed cases under their
jurisdiction "to enter into and approve written agreements with any
person relating to the Internal Revenue tax liability of such
person * * * in respect to related specific items affecting other
taxable periods." (Emphasis added.)
It is clear from both the documentary evidence and the
testimony of Messrs. Kletnick and Berman that the settlement
agreement and terms thereof were authorized by respondent's
National Office. The decision to make a blanket settlement offer
was made by James J. Keightley, respondent's Associate Chief
Counsel (Litigation), who instructed that it be made. His
instruction was "flown through" Agatha Vorsanger, respondent's
North Atlantic Regional Counsel, and Mr. Kletnick confirmed the
settlement to this Court in the name and on behalf of Ms.
Vorsanger.6 Pursuant to Delegation Order No. 97, both Ms.
6 The following colloquy took place between the Court and
Mr. Berman during the trial of the case herein:
THE COURT: And how did that breakthrough
come about? Did the national office,
specifically Mr. Keightley, in any way
influence the breakthrough?
THE WITNESS (Berman): My recollection, your
(continued...)
Page: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 NextLast modified: May 25, 2011