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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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Last modified: May 25, 2011