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Winer and Winer Development Corp. for engaging in conduct subject
to penalty under section 6700. The letter from the district
counsel stated in part:
you are hereby authorized and requested to take
whatever legal action you deem necessary to secure an
injunction against * * * [Winer] to prevent him from
further promoting, marketing, selling and/or servicing
any abusive tax shelter scheme within the meaning of
I.R.C. section 6700.
On August 17, 1984, the United States filed a complaint
under section 7408 against Winer in connection with his promotion
of certain Plastics Recycling partnerships, and later Winer
Development Corp. was added as a defendant. The proceeding was
docketed as United States v. Winer, Civil No. 84-1123-CIV-T-13
(M.D. Fla.). In the complaint, the United States sought to
enjoin Winer and Winer Development Corp. from:
(1) taking any action in furtherance of the
organization or sale of any abusive tax shelter,
including but not limited to the organization of and
sale of interests in the abusive tax shelter plan
entitled "Stevens Recycling Associates," and other
similar abusive tax shelter plans; (2) engaging in any
other conduct subject to penalty pursuant to Section
6700 of the Internal Revenue Code; and (3) from
engaging in other similar conduct that substantially
interferes with the proper administration of the
Internal Revenue Laws.
Paragraph 28 of the complaint named seven other limited
partnerships substantially identical to Stevens Recycling
Associates in formation, operation, and purpose. Davenport was
included in the list of the seven limited partnerships.
Winer was represented during the initial stages of the
section 7408 injunction proceeding by Elliot Miller (Miller).
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