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binding on the parties, both parties also recognize that there
are additional legal issues present in these docketed cases which
may give rise to further legal proceedings, including if
necessary, a Tax Court trial.
The parties further agree that while the Findings are not
binding on any other participants in the various FMF gas well
enterprises who are not petitioners in this consolidated group of
Tax Court cases, there is no prohibition against offering the
Arbitrator’s factual Findings as evidence in any subsequent court
proceeding concerning these docketed cases or any other
proceeding. Any settlement reached by the parties through the
Arbitration, however, shall not serve as an estoppel in any other
proceeding.
6. CONFIDENTIALITY. Petitioners acknowledge that the
Arbitrator (and any agents he may use during the arbitration
process) may have access to Petitioners’ returns and return
information pertaining to the Issues being arbitrated.
Respondent’s agents involved in the arbitration and the
Arbitrator (and any agents he may use during the arbitration
process), are subject to the confidentiality and disclosure
provisions of I.R.C. �� 6103(n), 6103, 7213 and 7431. The
parties acknowledge that employees of the Service and all other
Treasury employees involved in this arbitration are bound by
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Last modified: May 25, 2011