Diane C. Lincir - Page 5




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          On September 18, 1989, Louis Samuel filed the petition for                  
          petitioner and Lincir in the 1989 case.  On January 21, 1992,               
          Michael D. Savage (petitioner’s counsel in the instant case)                
          entered his appearance in the 1989 case.  On April 9, 1992, the             
          petition in the 1989 case was amended to claim innocent spouse              
          treatment for petitioner under section 6013(e) as it then                   
          existed.  On July 1, 1992, the parties in the 1989 case entered             
          into a stipulated settlement of certain of the tax shelter                  
          issues.  The 1989 case was set for trial in Los Angeles and then            
          continued generally.  There followed numerous orders, reports,              
          and a stipulation of facts, and the 1989 case was set for trial             
          in San Francisco.  The 1989 case was again continued and again              
          set for trial in San Francisco.  The 1989 case was then                     
          consolidated with numerous other dockets, then some of those                
          dockets were severed from the consolidated group, then the trial            
          for the remaining dockets in the consolidated group (including              
          the 1989 case) was again continued, and again set to take place             
          in San Francisco.  On August 1, 1996, petitioner and Lincir                 
          entered into a stipulation of settled issues relating to certain            
          tax shelter issues, agreeing to be bound by the determinations as           
          to those issues in certain designated lead cases.  On August 15,            
          1996, the 1989 case was severed from consolidation.  On January             
          30, 1997, there was a 1-day trial in the 1989 case.  At the                 
          conclusion of the trial in the 1989 case, the parties thereto               







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