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the previously undisclosed settlement agreements rather than in
accordance with the decisions entered by the Court. Mr. McWade’s
attempts alerted senior officials in the IRS Regional Counsel’s
Office to the new agreement reached by Messrs. Sims, McWade, and
DeCastro before trial. These senior officials determined that
the new agreement was unauthorized. At their behest, on June 9,
1992, respondent filed motions for leave to file motions to
vacate the decisions entered in the Thompson and the Cravens
cases and one other test case.14 Respondent requested the Court
to conduct an evidentiary hearing to determine whether the
agreements with the Cravenses and the Thompsons had affected the
trial of the test cases or the ensuing decisions of the Court.
On or about June 11, 1992, the IRS Regional Counsel decided that
Messrs. Sims and McWade should be removed from the Kersting
project cases, and that responsibility for the project should be
reassigned to other District Counsel attorneys. The Deputy
Regional Counsel reassigned all 15 test case dockets to Thomas A.
Dombrowski (Mr. Dombrowski) and all the nontest cases in the
project to Henry E. O’Neill (Mr. O’Neill).
On June 22, 1992, this Court granted respondent’s motions to
vacate decisions in the Thompson and Cravens cases. The Court
ordered the parties to file agreed decisions with the Court, or
14In addition to the cases of the Thompsons and the
Cravenses, respondent also sought to vacate the decision entered
against test case petitioner Ralph J. Rina.
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