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was necessary to effect a settlement of a partner's various
liabilities.8
Mr. Newman may have attempted to accept an offer from
respondent to settle the case. It is clear, however, that all
the parties directly connected with the settlement negotiations
understood that to effectuate the settlement either a closing
agreement or a Form 870 had to be executed. It is also clear
that, although the forms were sent to Mr. Newman, he never
executed them, and, consequently, there was no settlement of his
case.9
To reflect the foregoing,
An appropriate order will
be issued denying Mr. Newman's
motion to dismiss for lack of
jurisdiction.
8 Whether this opinion was correct or not is beside the
point.
9
We leave for a subsequent opinion the question whether
Mr. Newman may be entitled to consistent settlement terms
pursuant to sec. 6224(c)(2) and sec. 301.6224(c)-3T, Temporary
Proced. & Admin. Regs., 52 Fed. Reg. 6787 (Mar. 5, 1987).
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