Seymour and Beatrice Leffert - Page 18




                                       - 18 -                                         
          March 14, 1990, Through October 22, 1995                                    
               The record discloses only sporadic and inattentive IRS                 
          activity in the Blue Gem case with respect to the period from               
          March 14, 1990, through October 22, 1995.  During this 5-year               
          period, Appeals Officer Koniarski appears to have worked on the             
          Blue Gem case only intermittently for brief amounts of time.                
          Indeed, in his testimony at trial, Mr. Koniarski acknowledged               
          that no further factual development of the case was needed during           
          this period because all necessary factual development had been              
          completed during the revenue agent’s earlier examination.                   
               The record further reveals that neither the Blue Gem TMP nor           
          any of the notice partners except 7201 Associates chose to                  
          participate in the administrative appeal of the Blue Gem case.              
          As Appeals Officer Koniarski stated in his supporting statement             
          recommending issuance of FPAA’s with respect to Blue Gem’s 1982             
          and 1983 taxable years, the Blue Gem TMP never filed any protest;           
          the only protest filed was Mr. Leffert’s protest letter on behalf           
          of 7201 Associates.                                                         
               In his testimony, Appeals Officer Koniarski claimed the Blue           
          Gem TMP had been uncooperative, and Mr. Koniarski attributed his            
          inability to close out and conclude the Blue Gem case sooner, in            
          part, to this lack of cooperation by the Blue Gem TMP.  The Blue            
          Gem TMP had postponed the Appeals conference originally scheduled           
          by Mr. Koniarski.  According to Mr. Koniarski, his subsequent               






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