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Thanks Everett - Just popping across to Stack Overflow now!

In light of the fact that the client admitted that he recently paid for building spam links, it is more likely that the links being attributed to a negative SEO campaign were actually purchased by the client himself (knowingly or unknowingly) and that they are just recently taking effect. Nonetheless, in your reconsideration request, be clear about differentiating what links the client attributes to that SEO firm's efforts and the links are attributed to the negative SEO effort, which are continuing to show up. Treat them as separate issues in the same reconsideration request.  Start out with something like "We have two issues going on--the client hired an SEO firm that built links from these specific domains [domain 1, domain 2, domain 3,....]  but we also have these other links that are accruing from what is believed to be negative SEO and which we are disavowing as they show up...."  and then explain your outreach process for the links attributable to the client.   If that doesn't work, there's always the option to drop another reconsideration request with a different tactic.

Howdy, Based on the information, I can't tell you for sure what to do, but I can give you some general guidelines. The major search engines have indicated they will treat 302s similar to 301s if they see them long enough, so it's quite possible those redirects are getting crawled and indexed, and even passing some authority. If you block them via robots.txt, it will prevent search engines from crawling, but if the URLs are already in the index, it will do nothing to remove them (you'd have to put a meta robots NOINDEX in the head, or use Google Webmasters URL removal tool) After you decide what to do with these URLs,  you can tackle the parameter problem - which is only an issue if you choose to keep them in the index. Proper canoncial tags will go a long way in addressing these, and is the proper way to go. You can also address parameters in Google Webmaster Tools, but this is generally a less ideal solution than using canonical tags. Sorrry for the very broad answer. Feel free to follow up with any specifics you might be curious about.