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they tell us exactly what else they want and what they
will do for us.
4. With executed affidavits we would leave ourselves
open to the following:
a. They could investigate and audit all our past tax
returns.
b. They could refuse immunity.
c. They could claim Alexander was an associate/
conspirator with Kersting.
d. They could claim Alexander was in violation of IRS
regulations by not turning Kersting in years ago.
e. They could claim Alexander knew the notes were a
"sham" tax avoidance/evasion scheme early on and under
IRS regulations Alexander was obligated to report this
to IRS early on.
4. [sic] I understand that Gilbert is not expecting a
large fee for his cooperation in this matter, however,
I have told Gilbert that if the IRS payment to me for
this testimony is a large amount that I will contribute
something toward whatever amount Gilbert's 8 or 10
clients will be forced to pay as a result of my
testimony.
5. What does Chuck expect for his role in this
matter???
On August 20, 1986, Mr. Kozak sent a letter to Mr. McWade,
enclosing draft affidavits from both himself and Mr. Alexander.
Mr. Kozak's letter states: "We are willing to negotiate an
arrangement with the IRS, wherein we would execute the affidavits
enclosed and provide testimony consistent with the affidavits or
in clarification thereof." The draft affidavits that Mr. Kozak
sent to Mr. McWade contained information regarding the various
Kersting programs in dispute in the test cases. Mr. Kozak's
draft affidavit alleged that Mr. Kersting refused to pay David
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