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In selecting Mr. Harkavy, Ms. Sams considered cost,
experience in the specialty, and potential to serve as an expert
witness. Ms. Sams did not perform a conflicts analysis to
determine if a potential for conflict of interest existed. She
was unaware that Mr. Harkavy had a power of attorney on file with
respect to his representation of the Sexton estate. Under the
contract, Mr. Harkavy’s charge was to determine the rights of a
partnership in connection with certain agreements. He was not
hired by respondent to represent respondent’s interests as
counsel in the McGuire Partners case. Mr. Harkavy’s involvement
in the McGuire Partners case was concurrent with his
representation of the Sexton estate in these consolidated cases.
Mr. Harkavy did mention to respondent’s Appeals officer in these
consolidated cases that he had been hired as an expert witness by
respondent in an income tax case.
In connection with his consulting position on the McGuire
Partners matter, Mr. Harkavy consulted and corresponded with the
Appeals officer assigned to that matter. He also had
communications with the Chief of Appeals and a disclosure officer
in respondent’s office. Mr. Harkavy entered into a nondisclosure
agreement with respect to the taxpayer information he was exposed
to regarding the McGuire Partners case.
While Mr. Harkavy was representing the estate, respondent’s
attorney, Mr. Klinghoffer, became aware of Mr. Harkavy’s
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