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The memorandum further advised that Messrs. O’Donnell and
Jones had “a Program to abate I.R.S. activity against its’ [sic]
clients until the dispute is finally resolved by Appeal.
Enclosed herewith is a letter from Mr. Alan Jones to Mr. Kenneth
McWade, IRS District Counsel, which establishes this treaty.”
Another memorandum, dated May 18, 1992, entitled
“Relationship to Henry Kersting”, discussed Messrs. O’Donnell’s
and Jones’s request to assist in preparing the taxpayers’
appellate brief in the appeal of the test cases. It quoted a
communication from Mr. Kersting to Mr. Izen as follows:
Joe Izen - Joe - You probably know by the messages left
at your office that Alan Jones and Declan O’Donnell
have been trying to reach you for several days. They
need to talk to you for all sorts of reasons as they
are representing now a number of our mutual clients.
Moreover, they have developed certain contributions to
the Appeal to be filed at the Ninth Circuit Court of
Appeals in San Francisco of which you should know as
you are formulating the Briefs. I wish you would take
the time and return their calls. Henry. 05/11/92.
In the meantime, in March 1992, this Court had entered
decisions in the test cases in accordance with its opinion in
favor of respondent. The test case petitioners (with the
exception of the Thompsons and the Cravenses) appealed the
decisions in their cases to the U.S. Court of Appeals for the
Ninth Circuit.
After entry of the decisions in the test cases, Mr. McWade
attempted to have respondent’s Collection Division assess
deficiencies in the Thompson and Cravens cases in accordance with
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