Edward F. Murphy - Page 38

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                    3.  Other Arguments                                               
               Respondent argues that we should disregard petitioner’s                
          other arguments since he did not raise them in the petition.  See           
          Rule 331(b)(4).  We construe the petition broadly, however, see             
          Rule 31(d), and give petitioner the benefit of the doubt that his           
          averment that Ms. Boudreau improperly concluded the hearing                 
          encompasses his other arguments.  In any event we have made                 
          extensive findings from the record, which we think belie                    
          petitioner’s claims.  We address each claim briefly.                        
               Petitioner claims:  Ms. Boudreau “did not conduct the                  
          hearing in good faith.”  As an example, petitioner recites that             
          Ms. Boudreau made her initial contact with petitioner by a letter           
          sent on September 16, 2002, which scheduled a meeting for                   
          September 30, 2002.  Petitioner recites:  “This action is                   
          assuredly indicative of the Settlement Officer’s predisposition             
          toward an expedient conclusion of Petitioner’s matter.”  We do              
          not reach that conclusion since, when Mr. Burke telephoned Ms.              
          Boudreau on September 17, 2002, apparently in response to her               
          letter, she agreed to move the meeting to October 3, 2002.                  
          Petitioner complains that Ms. Boudreau’s “lack of economic                  
          perspicacity” reflected in her calculations (using national and             
          local expense standards) “shows that the Hearing was not                    
          conducted in good faith.”  We cannot agree with that complaint              
          since Ms. Boudreau adopted petitioner’s claimed expenses as a               






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