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Furthermore, respondent is not precluded from pursuing taxes
for the years 1978 and 1979 by petitioner's 1980 agreement. The
judge who originally dismissed petitioner's criminal tax
indictment in the Southern District of Florida also subsequently
held that for purposes of the termination assessment,
petitioner's 1980 agreement did not include immunity from civil
taxes. See Harvey v. United States, 730 F. Supp. at 1105. A
second judge for the Southern District of Florida also held that
petitioner's 1980 agreement did not include civil tax immunity
for 1978 and 1979 for purposes of the jeopardy assessments. See
id. When the District Court reviewed petitioner's jeopardy
assessments, it had the benefit of weighing the en banc opinion
of the Court of Appeals for the Eleventh Circuit in its
determinations. The District Court did not hold that the
footnote, on which petitioner now relies, prevented respondent
from pursuing taxes for 1978 and 1979.
In addition, the then U.S. attorney for the Southern
District of Alabama, Kimbrough, testified at trial that he did
not have the authority to compromise petitioner's civil liability
for Federal taxes and did not discuss any immunity from such
taxes with petitioner or his attorney, Haas. Kimbrough testified
that in making the immunity agreement, petitioner's obligation to
pay taxes was not something that he considered. Sullivan, the
assistant U.S. attorney for the Southern District of Florida who
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