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March 20, 1991, and the new settlement was offered to petitioner
for acceptance within a period of 4 weeks.
The Court issued an order on April 18, 1991, scheduling
petitioner's trial on August 26, 1991, in Chicago, Illinois. On
April 23, 1991, respondent wrote to petitioner, now residing in
Florida, requesting informal discovery of documents related to
his investment in First Energy as well as answers to a number of
questions related to the investment. The following month,
petitioner signed a Form 906, Closing Agreement On Final
Determination Covering Specific Matters, that effectively settled
the issues in his case.
On June 3, 1991, the Court struck petitioner's case from the
August 26, 1991, trial session due to the stipulation of settled
issues resolving the First Energy matter.
On or about September 7, 1991, respondent's counsel inquired
as to the status of petitioner's request for a trace of his 1980
refund check. Petitioner replied in a letter dated September 26,
1991, that "My last written request was submitted in November
1990 asking for a photocopy of the check they allegedly sent me
on July 18, 1984 for $6513.31. As of this date I still have not
received it." On November 8, 1991, petitioner's case was
forwarded to the Appeals Office for a settlement computation.
Petitioner further replied to respondent's counsel, in a
letter dated November 12, 1991, that he was notified that his
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