River City Ranches #1 Ltd., Jeffry Bergamyer, Tax Matters Partner - Page 33




                                       - 33 -                                         
               In River City Ranches II, the Court of Appeals held that the           
          partnerships were entitled to discovery of respondent’s central             
          Hoyt files to find out the facts concerning Hoyt’s interests in             
          his dealings with respondent and what respondent knew about                 
          Hoyt’s interests and his treatment of the partners’ interests.              
          River City Ranches #1 Ltd. v. Commissioner, 401 F.3d at 1141,               
          1143.                                                                       
               Pursuant to the mandate of the Court of Appeals, we granted            
          petitioners’ motions to take the depositions of Jill Page, Sue              
          Hullen, and Norman Johnson, present or former IRS employees whom            
          petitioners had called as witnesses during the 2001 trial of                
          these cases.  Petitioners took their depositions in April 2006.             
          In order to make further information available to petitioners,              
          respondent went beyond the Court of Appeals’ direction regarding            
          limited additional discovery and made available to petitioners              
          his entire store of documents that had not been produced earlier.           
          This consisted of approximately 160 boxes of documents and 700              
          linear feet of IRS central Hoyt files.                                      
               After the discovery sought by petitioners was completed, the           
          Court held a second trial on September 11 and 12, 2006.                     
               A.   Waivers Executed by Hoyt in March 1993 Are Invalid                
               In River City Ranches I, we analogized these cases to                  
          Phillips v. Commissioner, 272 F.3d 1172 (9th Cir. 2001), affg.              
          114 T.C. 115 (2000), in which the Court of Appeals held that the            







Page:  Previous  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  Next 

Last modified: November 10, 2007