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The US government will next week attempt to throw out an application for $35 million compensation from Isle of Man tax solicitor Patrick Taylor.
Taylor is claiming the money on the grounds that a CIA agent, the late John Savage, was involved in a complex investment scheme which led to his firm, Monarch Assurance, losing millions of pounds. Also behind the scheme was lawyer Charles Deacon, jailed for advance fee fraud.
In a separate UK action, Taylor is claiming damages from the Serious Fraud Office and the Law Society for allegedly linking him as a conspirator with Deacon. The society and the SFO refute Taylor's claim.
The writ says Deacon gave a personal undertaking that use of money invested by one of Taylor's clients would provide a return to Taylor of $35 million which never materialised.
Raphael Moore, of Martenson & Moore in California representing Taylor in the US, said the claim is "based around the same fact pattern. But our claim is based on a separate contract between Taylor and Savage, a US government agent."
At the 9 May hearing, the US government will claim the case should be thrown out, partly on national security grounds.