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B. Deterioration of the Thompson-Kersting
Relationship ................... 23
C. The Thompsons Engage DeCastro, Who Settles
Their Cases .................... 25
D. IRS Activity Regarding the Thompsons’
1983-85 Returns .................. 30
E. The Reporting and Resolution of the Thompsons’
Deficiency Interest Payments for 1986 and 1987 .. 33
F. The Thompson Settlement Revised as Trial
Approaches .................... 35
G. Trial and Entry of Decisions ........... 38
H. Discovery and Disclosure of the Thompson
Settlements .................... 42
I. Implementation and Effects of the
Final Thompson Settlement ............. 52
J. Respondent’s Disciplinary Action
Against Sims and McWade .............. 57
IV. Ninth Circuit Remand and Subsequent Proceedings .... 58
A. Ninth Circuit Orders in the DuFresne Case ..... 58
B. Evidentiary Hearing and Opinions
After the Remand in DuFresne ........... 60
C. The Ninth Circuit’s Opinion and
Mandates in These Cases .............. 64
D. Proceedings Following Remand ........... 67
E. Further Disciplinary Proceedings ......... 68
OPINION ........................... 70
Preliminary Comments .................... 70
I. Procedural Issues Following Remand ........... 77
A. Procedural Posture ................ 78
B. Law of the Case ................. 79
C. Parties Before the Court ............. 80
D. Burden of Proof .................. 81
II. Defining and Applying the Thompson Settlement ..... 84
A. Overview ..................... 84
B. Areas of Agreement ................ 86
C. Starting Point: The Thompsons’ Settlement
of Proposed Deficiencies for 1979-1981 ...... 88
1. Respondent’s Position ............ 88
2. Petitioners’ Position ............ 90
3. Analysis ................... 91
D. Other Benefits Relating to the Thompsons’
1981 Tax Year ................... 99
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Last modified: May 25, 2011