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those documents to the taxpayers without review by Winkler or
Craig. Winkler then reviewed the format and contents of the
decision documents, signed them, and forwarded them to the Court
for entry of decision. These findings suggest that, although
Winkler’s review role had substantially diminished by early 1994,
at that point his actions with regard to Barrister case
settlements still were more than ministerial.
However, our focus is on the status of Winkler’s actions in
early 1995, a year later. We believe that the clearest evidence
of record on that point is the stipulated January 13, 1995,
letter from Becker to petitioners informing petitioners that the
settlement they reached with Rowland, “as reflected in the
stipulation-decision document, has been approved.” Becker’s
letter to petitioners goes on to state that “We have forwarded
the stipulation you signed to District Counsel for filing with
the United States Tax Court.” From this we conclude that Becker,
acting in his official capacity on behalf of respondent, was
assuring petitioners that by January 13, 1995, (1) all the
actions involving the exercise of judgment or discretion in
petitioners’ case had already occurred, and (2) only ministerial
acts remained before the stipulated decision was submitted to
this Court. From the foregoing, we conclude it is more likely
than not that Winkler’s remaining tasks--signing the stipulation
and causing it to be delivered to this Court--were ministerial.
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