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Commissioner in Barrister cases. The Louisville office retained
some of the pre-TEFRA Barrister cases which involved multiple tax
shelters. The Cincinnati office picked up the cases from the
Louisville office in June of 1993.
The number of cases transferred to the Cincinnati office,
coupled with their complexity, created the need for Craig to
conduct an all-day training session about how to process the
settlement of these cases. Employees in the Cincinnati office
who were to process the Barrister cases traveled to the
Louisville office to attend this session. The need for a
training session to become able to settle a case was not typical.
About July of 1993, the Barrister cases were assigned to
Rowland and two other Appeals officers. About 75 cases were
assigned to Rowland, about 75 to another Appeals officer, and
about 50 to the remaining Appeals officer. Petitioners’ case was
among those assigned to Rowland.
Appeals officers in the Cincinnati office managed multiple
priorities while they processed the settlement of the Barrister
cases. Cases nearing the end of the limitations period, and Tax
Court cases calendared for trial in Cincinnati and Columbus,
Ohio, were given a higher priority than the Barrister cases.
Rowland typically did all of the service center claim cases--
these, too, were given a higher priority than the Barrister
cases.
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