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The Office of Chief Counsel's rationale for not appealing the Tax
Court's entry of the decisions giving effect to the Thompson
settlement was set forth in a memorandum dated September 8, 1992,
and signed by Kane:
The Chief Counsel and Deputy Chief Counsel have
concluded that, under the circumstances, we have
completely fulfilled all applicable ethical and legal
obligations with respect to this issue and this
litigation. They have also concluded that given the
fact that the conduct on the part of our attorneys is
significantly less than exemplary, there is nothing to
be gained by further prolonging this aspect of the
Kersting litigation.
On September 30, 1992, Judge Goffe terminated his recall
status as a Senior Judge and retired from the bench. The Chief
Judge of the Tax Court reassigned the Kersting project cases to
Judge Renato Beghe.
After this Court entered its decisions in the Thompson
cases, Izen, who had represented the test case petitioners (other
than the Thompsons and Cravenses) at the trial and who was
representing them on their appeals, and Robert Patrick Sticht
(Sticht), who represents a number of nontest case petitioners,
filed separate motions with the Court to intervene in the
Thompson and Cravens cases. On November 6, 1992, the Court
23(...continued)
October 1992, officials in respondent’s Western Region proposed
closing the Cravenses’ cases in such a way as “to cause the
taxpayers’ 1979 and 1980 accounts to zero out with no further
amounts due.”
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