- 19 - without revealing that Respondent had fraudulently obtained “jurisdiction” over them. 3. The same counsel for Respondent, who obtained the fraudulent settlement from Petitioners, Kenneth McWade also, with others, committed a further series of frauds on the Court in the related consolidated Kersting test cases of Petitioners Thompsons and Cravens, and the settlement of the cases of non-test case petitioner Denis Alexander. 4. The fraud on the Court regarding the specifics pertaining to Petitioners Richards was undiscovered until the facts were partially admitted in a letter from IRS Special Trial Attorney to Petitioner's counsel on September 3, 1996. 1 Petitioners do not agree with Judge Goffe's decision regarding Kersting investors' standing under the Fourth Amendment to contest the illegal search and seizure (Dixon v. Commissioner, 90 T.C. 237 (1988)); however, these Motions do not per se include any claim of Petitioners' Fourth Amendment rights being violated. Mr. Jones' affidavit in support of petitioners' Motion for Reconsideration includes a statement that Mr. Jones is attempting to obtain an affidavit submitted by an IRS employee to the Court “in a related proceeding” purportedly stating that the materials seized from Mr. Kersting were not used in the preparation of notices of deficiency issued to Kersting investors--a statement that would be inconsistent with statements made in Ms. Wynne's letter dated September 3, 1996. We have considered petitioners' various contentions, and we are not persuaded that they have satisfied their heavy burden of particularized pleading and proof that the stipulated decisionPage: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Next
Last modified: May 25, 2011