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Date Hours Description
12/03/1997 to
3/05/1998 1.8 Prior to notice of deficiency
8/28/1998 0.8 No description
8/31/1998 0.9 Research embezzlement income used
to repay prior embezzled funds
3/17/1999 0.5 Review IRS letter re: 1998, 1989
3/23/1999 0.1 Intra office conference regarding
protest
8/20/1999 0.6 Review spreadsheet
10/11/1999 0.1 Telephone call requesting data
10/19/1999 0.8 Review data submitted by client
11/08/1999 0.2 No description
11/30/1999 1 Meeting with Tyers regarding
examination of books
12/02/1999 1 Meeting with IRS agent
12/03/1999 1 Meeting with IRS agent
1/12/2000 0.4 Telephone conference re: cash flow
issues
2/04/2000 to
3/01/2000 25.3 After respondent conceded issue
3/02/2000 1 Research trade or business
3/07/2000 0.3 Conference regarding pledge of
account receivable to secure fees
3/08/2000 3.5 Fee and security agreement
3/11/2000 0.3 Security agreement and financing
statements
3/13/2000 2.5 Research fraud penalty
3/14/2000 1.2 Telephone conference with Cyndie
3/14/2000 2 Research fraud
3/15/2000 4 Meeting with Cyndie, IRS
3/15/2000 2 Meeting with IRS re: section 6015
3/17/2000 1.5 Research collateral estoppel
3/20/2000 0.1 Telephone call to State of Ohio
Total hours 52.9
We do not award fees for these 52.9 hours.
Petitioners' attorneys billed 116.8 hours on general
matters, such as reviewing the notice of deficiency, drafting the
petition, preparing the trial memorandum, meeting with
respondent's counsel to discuss the final settlement, and
reviewing the final settlement, that do not identify the amount
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