Robert B. Kemp, Jr. - Page 5

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               On December 29, 1997, respondent issued a notice of                    
          deficiency to petitioner determining fraud penalties under                  
          section 6663 for 1992 and 1993.  Petitioner filed a timely                  
          petition in this Court, seeking a redetermination of the fraud              
          penalties for 1992 and 1993.                                                
               On July 6, 1998, petitioner’s conviction was affirmed by the           
          Court of Appeals for the Sixth Circuit.                                     
               On or about August 3, 1998, petitioner received a letter               
          from respondent stating in part:  “Thank you for your inquiry of            
          June 05, 1998.  We have resolved your problem with your 1989 tax            
          return.  Please disregard the prior request.”                               
               By memorandum dated March 3, 1999, District Counsel of                 
          respondent advised respondent’s Examination Division that the               
          criminal proceedings against petitioner were concluded.                     
               In connection with the proceedings in this Court concerning            
          a redetermination of the 1992 and 1993 fraud penalties,                     
          petitioner and respondent became involved in a dispute over                 
          discovery and a continuance of the trial.  On July 16, 1999,                
          petitioner requested a continuance, which was granted on July 20,           
          1999.  On July 19, 1999, the revenue agent who conducted the                
          examination of petitioner’s 1992 and 1993 taxable years met with            
          respondent’s counsel at the U.S. attorney’s office to review the            
          record in petitioner’s criminal case.  At that time, upon a                 
          review of the criminal case record and the administrative file,             

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