Jerry and Patricia A. Dixon, et al. - Page 8

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          to misconduct of the Commissioner’s attorneys in Tax Court proceedings).    
               The Court entered decisions in the remaining test cases and            
          certified the cases of the participating nontest case petitioners           
          for interlocutory appeal.  Izen filed notices of appeal on behalf           
          of the remaining test case petitioners, and he also filed an                
          interlocutory appeal on behalf of Norman and Barbara Adair, the             
          participating nontest case petitioners he represented.7  Izen               
          purported to file his interlocutory appeal on behalf of not only            
          the Adairs, but also on behalf of nontest case petitioners in               
          more than 450 docketed cases who had not participated in the                
          evidentiary hearing and therefore were not included in this                 
          Court’s certification order.                                                
               In January 2001, the Defense Fund, acting through a five-              
          person “steering committee”, retained attorney Michael Louis                
          Minns (Minns) to replace Izen.  Under the Minns retainer                    
          agreement, the Defense Fund agreed to pay Minns an up-front,                
          nonrefundable fee of $110,000, while Minns agreed to a maximum              
          fee for his firm of $150,000.  The Fund also agreed to a $75,000            
          fee for Lawfinders Associates, Inc. (Lawfinders), a firm hired by           
          Minns to assist in researching and writing his appellate briefs.            
          Although Minns replaced Izen as counsel of record for the Dixons,           

          7 Jones and Sticht filed interlocutory appeals on behalf of                 
          the other participating nontest case petitioners.                           

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