- 13 - Bradt, Ron Fujiwara, and the law firm of Yempuku and Kugisaki between June 10, 1992, and August 15, 1999, should not be included as part of an award of attorney's fees to petitioners because: (1) Mr. Izen failed to substantiate the basis for the payments; and (2) the fees were in fact attributable to legal services provided to Mr. Kersting in personal matters, including, but not limited to, Mr. Kersting's challenges to the Commissioner's assessments of promoter penalties (Kersting v. United States, F.3d (9th Cir. Mar. 13, 2000)), Mr. Kersting's personal bankruptcy (In re Henry F.K. Kersting, Bankr. No. 92-01334 and United States v. Henry F.K. Kersting, No. 93- 0045 (Bankr. D. Haw.)), and Mr. Kersting's personal tax deficiency case (Kersting v. Commissioner, T.C. Memo. 1999-197). Respondent further argued that a portion of the fees paid to Mr. Izen from the Belton fund likewise represented fees properly allocable to services that Mr. Izen provided to Mr. Kersting in respect of these same personal matters. Respondent also emphasized that Mr. Izen's current position that he began receiving payments from the Belton fund as early as 1992 conflicts with his earlier testimony at the evidentiary hearing that his fees had been paid by Mr. Kersting until "about November of '94 or December of '95". With regard to the materials submitted by Mr. Jones, respondent notes that Mr. Jones failed to submit time sheets orPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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