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disallowance of any Kersting deductions. As detailed in
respondent’s records, the Thompsons made a number of payments on
the liability, which was finally satisfied in September 1987.
Under section 6325(a)(1), the IRS was required to issue a
certificate of release of lien within 30 days (in this case, by
October 7, 1987). This was not done in a timely fashion. The
lien was released, however, following a meeting between DeCastro
and McWade in Hawaii late in 1988 at the time of Kersting’s
deposition. Again, although this relief may have been brought
about by McWade’s efforts, it was not a tax advantage that would
not have been available to other similarly situated taxpayers.
The Thompsons were entitled to have the lien released by
operation of section 6325(a). We believe that an inquiry by any
other taxpayer’s representative would have produced the same
relief. We conclude that the release of the lien was not a part
of the Thompson settlement.
Petitioners argue that the Thompsons received other
“intangible benefits”, including not only “assistance with
getting the tax lien released from their house”, but also “use of
the test-case trial as a platform for defending against Henry
Kersting, and avoiding the collection, litigation, disillusion
and anxiety that have been experienced by the other taxpayers.”
They concede that, in terms of imposing sanctions, “it does not
seem possible to confer those benefits on other taxpayers.” They
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