- 5 - is considering similar allegations by other taxpayers in motions for leave to file motions to vacate stipulated decisions that were never appealed and have become final, we granted petitioners’ motion for reconsideration and ordered and received respondent’s response to petitioners’ motion. However, we conclude in this Supplemental Memorandum Opinion that the law of the case and the primary mandate of the Court of Appeals in Dixon V preclude us in the cases at hand from conducting any further inquiry into respondent’s misconduct and from imposing any additional sanction on respondent with respect to cases of taxpayers, including petitioners, who were properly before that court.4 Background For purposes of this motion, we incorporate our findings in Dixon III and IV, as modified by Dixon V and VI. We begin by setting forth the background pertinent to this Supplemental Memorandum Opinion. Respondent determined deficiencies and additions to tax against petitioners and other taxpayers who participated in tax 4We note that the law of the case and the mandates of the Court of Appeals for the Ninth Circuit in Dixon V do not preclude this Court from making such an inquiry in addressing motions for leave to file motions to vacate stipulated decisions filed by taxpayers who were not properly before the Court of Appeals. See, e.g., motions for leave filed by Jesse M. and Lura L. Lewis in docket Nos. 15673-87, 18551-88, 29429-88, regarding Lewis v. Commissioner, T.C. Memo. 2005-205 (motion for reconsideration pending).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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