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hearing to determine the full extent of the admitted wrong done
by the government trial lawyers.” Id. It further directed this
Court to “consider on the merits all motions of intervention
filed by parties affected by this case.” Id. Finally, the Court
indicated that “All subsequent appeals will be scheduled before
this panel.” Id.
Notwithstanding its general endorsement of allowing parties
in related cases to intervene, the Court of Appeals for the Ninth
Circuit dismissed attorneys Izen’s and Sticht’s appeals from this
Court’s denial of their motions to intervene in the Thompson and
Cravens cases. In an unpublished opinion filed the same day as
the DuFresne opinion, the panel of the Court of Appeals that had
decided DuFresne explained:
The Tax Court’s August 25 and 26, 1992 decisions
entering settlement in the Cravens and Thompson cases,
respectively, are final. 26 U.S.C. � 7481(a)(1); Fed.
R. App. P. 13. The Tax Court lacks jurisdiction to
vacate those decisions. Billingsley v. CIR, 868 F.2d
1081, 1084 (9th Cir. 1989). Because there is no case
remaining in which the taxpayers can intervene, this
appeal is moot. [Adair v. Commissioner, 26 F.3d 129
(9th Cir. 1994).]
On September 29, 1994, the District Court for the District
of Hawaii entered an order in favor of the United States that
approved the assessment of penalties of $1,545,201 and $2,230,000
under sections 6700 and 6701 against Kersting for the promotion
of abusive tax shelters. Kersting timely appealed.
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