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TMP. Hayes also requested that any Jacksonville attorney who had
worked on the Winer cases contact Hamilton.
In response to Hayes' memorandum, on August 3, 1995, Levine
faxed Hamilton copies of: (1) The Final Judgment of Permanent
Injunction; (2) Winer's affidavit and Fieldstone's accompanying
cover letter; (3) the Joint Motion for an Order Granting Specific
Relief from Final Judgment of Permanent Injunction; (4) the
Memorandum in Support of Joint Motion; (5) the Order Granting
Specific Relief; and (6) a February 6, 1995, letter from James A.
Strickland, C.P.A. The facsimile transmission memorandum and
Strickland letter indicated that the documents from the Winer
section 7408 injunction proceeding had been submitted to the IRS
Problem Resolution Office in Jacksonville, Florida, in February
1995. Before Hamilton's receipt of these documents in August
1995, the Boston Office of District Counsel was unaware that in
response to the joint motion, the District Court initially had
removed Winer as TMP of Davenport in February 1986 and then
purportedly reinstated him as TMP "for the purpose of providing
administrative services" in September 1986.
Discussion
We must decide whether grounds exist in this case to grant
participants' motion under Rules 161 and 162 for special leave to
file a motion to reconsider or vacate what is otherwise a final
decision of this Court. Participants argue that their motion
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