- 3 - relate to the matter to be decided by this Court but instead relate to work done by petitioner's attorneys with regard to petitioner's attempts to participate in the audit of The Fourth Dreamer, Inc., related litigation in the District Court, and an appeal arising out of the District Court litigation. We set forth the facts which are relevant to the decision of this Court. From 1994 until December 1995, petitioner was a 50- percent shareholder of The Fourth Dreamer, a C corporation engaged in the sale of golf clubs and sportswear. The other 50- percent shareholder was Michael Weiner (Weiner). In February 1997, respondent began an audit of The Fourth Dreamer for the fiscal year ending May 31, 1995. Weiner informed petitioner about the audit. A dispute arose as to who could properly represent The Fourth Dreamer in audit. Respondent took the position that return information of The Fourth Dreamer could not be disclosed to petitioner under section 6103(a) because petitioner did not have a material interest under section 6103(e)(1)(D)(iii). Petitioner asked Weiner if he could examine and copy all the records of The Fourth Dreamer and promised to return them within a few days. Weiner allowed petitioner to take the records, but petitioner failed to return them to him, notwithstanding numerous requests to have them returned. On June 17, 1997, the Internal Revenue Service (IRS) wasPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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