1.The ABA Model Code of Professional Responsibility EC 7-14 states: “A government lawyer in a civil action or administrative proceeding has the responsibility to seek justice and to develop a full and fair record, and he should not use his position or the economic power of the government to harass parties or to bring about unjust settlements or results.”

2.In this case, elderly Plaintiff has had problems with the IRS for many years. Her counsel has been working with her for over a year without adequate pay. Instead of pursuing a fair playing field, government lawyers have the audacity to first oppose compensating Plaintiff’s attorney and second to falsify arguments in doing so.

3.In this case, government attorneys are using the economic power of the government against an impoverished Plaintiff and her attorney to bring about an unjust result.