Rhett Rance Smith and Alice Avila Smith - Page 5

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          Carriger stated to Mr. Stientjes that “[w]e have a settlement.”             
          Petitioners also allege that during a March 2, 2006, telephone              
          conversation, Mr. Carriger admitted that he had accepted                    
          petitioners’ settlement offer.  Petitioners also admit that                 
          before the March 2 conversation, Mr. Carriger advised Mr.                   
          Stientjes, in a telephone message, that respondent intended to              
          raise a new issue.  Petitioners also contend that Mr. Carriger              
          attempted, during the March 2, conversation, “to retract his                
          admissions and claimed that he did not unequivocally accept the             
          settlement offer during the February 21, 2006 teleconference.”              
               Respondent, on the other hand, contends that, at the time of           
          the February 21 conversation, Mr. Carriger was “aware that                  
          Appeals Officer Gonzalez had nearly completed her review of the             
          documentation submitted for the cash contributions and that a               
          settlement seemed likely.”  Respondent also alleges that Mr.                
          Carriger was “unaware of the January 6, 2006 offer letter and of            
          the details of what a settlement might be.”   With those                    
          premises, respondent contends that Mr. Carriger, during the                 
          February 21 conversations, “reported to * * * [Attorney]                    
          Stientjes that ‘settlement was looking good.’” In essence,                  
          respondent’s position is that Attorney Carriger “had no basis to            
          reach a meeting of the minds on the matter as he had not reviewed           
          the documentation submitted.”                                               







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