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for negligence as well as relief from additional interest under
section 6621(d)/(c) (hereafter, section 6621(c)).8
The other test case petitioners again appealed. The Court
of Appeals for the Ninth Circuit reversed and remanded our
decisions in those test cases in Dixon v. Commissioner, 316 F.3d
1041 (9th Cir. 2003), as amended on March 18, 2003 (Dixon V).
The Court of Appeals held that the misconduct of respondent’s
counsel constituted a fraud on the court and directed this Court
to enter decisions “in favor of Appellants and all other
taxpayers properly before this Court on terms equivalent to those
provided in the settlement agreement with Thompson and the IRS.”
Id. at 1047. In this opinion, we determine the terms of the
Thompson settlement and their application to the Kersting project
participants before the Court.
FINDINGS OF FACT
The parties have filed a stipulation of facts for
evidentiary hearing on September 20, 2004; a first supplemental
stipulation of facts for evidentiary hearing on September 20,
2004; a second supplemental stipulation of facts for evidentiary
hearing on November 22, 2004; a third supplemental stipulation of
8Sec. 6621(d) was redesignated sec. 6621(c) by the Tax
Reform Act of 1986 (TRA), Pub. L. 99-514, sec. 1511(c)(1)(A)-(C),
100 Stat. 2744, and repealed by sec. 7721(b) of the Omnibus
Budget Reconciliation Act of 1989, Pub. L. 101-239, 103 Stat.
2399.
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