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This memorandum, hereinafter sometimes referred to as the Welhaf
memorandum, is summarized by respondent as follows:2
This memorandum is a request for advice from Ms.
Welhaf to the Office of Associate Chief Counsel
(Procedure & Administration) of respondent’s National
Office concerning proposed legal arguments to be made
at trial in the pending litigation. This request was
made while this case was docketed. The author
recommends several legal arguments to be made in the
litigation subject to National Office approval. The
memorandum also sets forth the factual background
concerning this case.
Mitchell S. Hyman, Senior Technical Reviewer, Branch 1,
Collection, Bankruptcy and Summons, sent a memorandum dated
January 16, 2002 (hereinafter sometimes referred to as the Hyman
memorandum), which is summarized by respondent as follows:3
This memorandum responded to Ms. Welhaf’s
September 5, 2001 memorandum seeking advice concerning
the proposed legal arguments to be made at trial in the
pending litigation. The January 16, 2002 memorandum
concluded that: (1) the IRS was authorized by section
6201(a)(1) to make an assessment pursuant to the
amended return filed by petitioners; (2) petitioners
were equitably estopped from contesting the validity of
the assessment; (3) the stipulated settlement was a
valid contract; (4) the amended return did not
2 Pursuant to the Court’s order respondent provided the
Welhaf memorandum to the Court for in camera inspection, together
with a summary; the summary was filed and served on petitioners.
After inspecting the Welhaf memorandum, the Court concludes that
respondent’s summary is a fair description of the Welhaf
memorandum.
3 Pursuant to the Court’s order respondent provided the
unredacted Hyman memorandum to the Court for in camera
inspection, together with a summary; the summary was filed and
served on petitioners. After inspecting the unredacted Hyman
memorandum, the Court concludes that respondent’s summary is a
fair description of the unredacted Hyman memorandum.
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