- 41 -
I received a check from IRS in the amount of thirty
thousand dollars--($30,000). I endorsed this over to
DeCastro Law Corp; this did not retire the billed
amount. I am completely amazed at the billings we are
receiving. I am now in receipt of additional billings
that exceed realistic amounts. In fact the total comes
to sixty six thousand two hundred forty three and
66/100 dollars ($66,243.66). At some point I know a
reconciliation will come. Luis [DeCastro] says don’t
be concerned. I am very concerned, I am the one being
billed.
* * * * * * *
Most emphatically I did not expect to be a channel
through which IRS funneled funds to any law firm.
Certainly not in this magnitude. I have the feeling at
this point that I am correct in this--the bill is to
[sic] much. I want to know the exact legal position I
occupy. We have been frustrated long enough. We wish
to close this chapter.
DeCastro wrote to Huestis on November 17, 1989, stating, in
pertinent part:
Thank you for your letter regarding the matter of
the Thompsons’ fees. As I have told Jack, we are
looking for payment of his fees to the IRS, not him. I
am enclosing a copy of my letter to him in this regard
for your information.
DeCastro sent a similar letter to the Thompsons on the same
date.
On December 11, 1991, the Court issued its opinion in Dixon
v. Commissioner, T.C. Memo. 1991-614 (Dixon II), sustaining
almost all of respondent’s determinations that the Kersting
programs at issue lacked merit for tax purposes.
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