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2. William A. Sims
In 1972, Mr. Sims began his career with the Office of Chief
Counsel, General Litigation Division, National Office. Except
for a 6-month assignment doing Tax Court work, Mr. Sims handled
general litigation matters concerning collection, bankruptcy, and
tax liens. Mr. Sims eventually became Assistant Director of the
General Litigation Division in the National Office.
In February 1986, Mr. Sims was appointed District Counsel
for Honolulu, Hawaii. Before his appointment as District
Counsel, Mr. Sims had never worked on a tax shelter project in
any capacity.
E. Adoption of Test Case Procedures in Kersting Project
1. The Honolulu Session (June 1985)
The Court set for trial the cases of approximately 375
Kersting program participants at a Tax Court session scheduled to
commence on June 10, 1985, in Honolulu, Hawaii (the June 1985
session).
Before the June 1985 session, Mr. McWade and Mr. Seery
agreed to use the test case procedure in the Kersting project.
During the June 1985 session, Mr. McWade and Mr. Seery discussed
the use of the test case procedure with Judge Goffe during a
chambers conference. During the conference, Mr. Seery informed
Judge Goffe that, although he was representing petitioners who
were Kersting program participants, he was being paid by Mr.
Kersting. Judge Goffe indicated that he saw no conflict of
interest as long as Mr. Seery had not participated in the
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