-13-
2003, Mr. Gazi spoke to Ms. Miller and told her that Mr. Kell was
representing petitioners and “that since we are here in
Baltimore, Mr. Kauffman will not be representing us”.8
On the morning of May 14, 2003, Mr. Gazi faxed to Mr.
Kauffman and Ms. Miller copies of physicians’ letters regarding
Mrs. Gazi’s medical condition. Later that day, Mr. Kauffman
advised Mr. Gazi of the telephonic conference with Ms. Miller and
the Court, in which the Court had declined to entertain Mr.
Kauffman’s informal motions for continuance. Mr. Gazi relayed
this information to Mr. Kell. According to Mr. Kell’s
contemporaneous notes of this conversation, which are in
evidence: “The issue of Jay Kauffman withdrawing and my entering
my appearance will be resolved after the continuance is granted,
not before.” In another conversation that day, Mr. Kell advised
Mr. Gazi that depending on how much he owed the IRS, the
approximately $800,000 reduction reflected in respondent’s
settlement offer might be “too good to pass up.” He also
indicated to Mr. Gazi that because of the deemed admissions
relating to the income items in the Gazis’ case, “he may not have
a case at all”.
8 Apparently on the basis of these representations, in
various documents filed with the Court on May 12, 2003, (as
previously described) Ms. Miller stated that “petitioners’ former
counsel [Mr. Kauffman] is no longer authorized to act on behalf
of petitioners”.
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