John G. Goettee, Jr. and Marian Goettee - Page 19

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          some respect.  Once the Cincinnati office became more proficient            
          at drafting the proposed decision documents, proposed decision              
          documents were sent to Barrister taxpayers without first                    
          obtaining the approval of either Winkler or Craig.                          
               Normally, an Appeals officer in the Cincinnati office                  
          working on a Barrister case required about 26 calendar days to              
          (1) verify the amount of the taxpayer’s cash investment, (2)                
          determine whether the taxpayer was involved in another tax                  
          shelter, (3) input the taxpayer’s information into the computer,            
          (4) prepare the settlement documents, and (5) mail the settlement           
          documents to the taxpayer.                                                  
               If a taxpayer accepted the settlement offer and returned the           
          signed decision document, then Rowland prepared and submitted to            
          Becker an appeals transmittal and case memorandum for his                   
          approval.  If Becker approved, then he signed the appeals                   
          transmittal and case memorandum and transmitted the settlement              
          documents to Winkler.  Winkler then reviewed the format and                 
          contents of the decision documents, signed them, and forwarded              
          them to the Court for entry of decision.  It ordinarily took                
          Winkler less than 1 hour to review and sign an average decision             
          document that did not have any problems.  However, Winkler gave             
          priority to working on cases calendared for trial by the Court.             

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Last modified: May 25, 2011