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her. Davis testified that she did not work with any other trial
attorneys from the DOJ on the Winer injunction case.
Documentary evidence in this case indicates that the Winer
section 7408 injunction case was assigned to respondent's
Jacksonville District Counsel Office, and particularly to
Attorney Avery Cousins III. There is no evidence that the Winer
section 7408 injunction case was assigned to or handled by any of
respondent's attorneys in the Boston District Counsel Office of
the IRS. Winer never met with District Counsel Attorney Mary P.
Hamilton (Hamilton) or William T. Hayes (Hayes) during the
pendency of the section 7408 injunction case filed against him by
the DOJ. Hamilton and Hayes appeared before this Court on behalf
of respondent in this proceeding.
Although Davis worked with people at the IRS, primary
responsibility for the Winer section 7408 injunction proceeding
was with the DOJ and not the IRS. Davis testified that she
believed that she was a key person in the litigation and that the
litigation decisions for the case were made in her office. Davis
was not able to recall exactly who she worked with at the IRS
during the Winer section 7408 injunction case.
On May 10, 1985, before the Jacksonville Office of District
Counsel requested approval from the DOJ to proceed with an
assessment of section 6700 penalties against Winer. Approval was
granted, provided the assessments were determined in a manner
consistent with the litigating position taken by the DOJ in
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