- 122 -
deficiencies was a result of his assignment to take over McWade’s
duties for the Thompsons’ taxable years 1979-1981 that were
before the Court and that had been affected by the misconduct of
McWade and Sims. There is no basis for finding that Dombrowski
had an affirmative obligation to demand, or intervene in, any
audit of the Thompsons’ 1993 return as subsequently filed in
1994. To the contrary, any errors of omission or commission in
failing to report the Thompsons’ tax benefit income were the
responsibility of Poltash, their tax accountant, and DeCastro,
their tax attorney. We therefore conclude that respondent’s
failure to ensure that the Thompsons reported tax benefit income
on their 1993 return (and respondent’s subsequent failure to
adjust the return accordingly) was not part of the Thompson
settlement.
8. Payment of Witness Fees to Mr. Thompson
Petitioners urge that the Thompson settlement includes
respondent’s payment of witness fees and mileage to Mr. Thompson,
who testified in January 1989 at the trial before Judge Goffe in
response to a subpoena issued by respondent. We have noted that
respondent subpoenaed all the test case petitioners and also paid
Mr. Cravens’s witness fees. We have also noted that there is no
record evidence regarding any requests for reimbursement of
Page: Previous 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 NextLast modified: May 25, 2011