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December 2, 1993 (the start of the first period), is the
date petitioners mailed to respondent their verification
information. October 1, 1994, is the earliest date respondent
took any action in processing the settlement of petitioners’
case, and October 15, 1994, is about the time when respondent
began to prepare petitioners’ settlement documents. October 26,
1994 (the end of the first period), is the date Rowland mailed
the settlement documents to petitioners.
Substantially all of the first period consists of the time
before Rowland worked on petitioners’ response to the settlement
offer. This delay resulted from respondent’s prioritization
decisions.
Appeals officers in the Cincinnati office managed multiple
priorities while processing the Barrister cases. Cases nearing
the end of the limitations period, service center claim cases,
and cases calendared for trial in Cincinnati and Columbus, Ohio,
took priority over the Barrister cases.
The record shows that respondent (1) established a list of
priorities which places the Barrister cases below three other
types of cases in terms of priority, and (2) processed the
Barrister cases on an alphabetized first in, first out basis as
detailed supra in our findings. This supports respondent’s
contention that respondent’s inaction during the period December
2, 1993, to October 1, 1994, is attributable to respondent’s
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