Transpac Drilling Venture 1982-21, Asher Fensterheim, Charles L. Pincus, Thomas D. Callahan, Donald W. Dvorak, and Thomas J. Williams, Partners Other Than The Tax Matters Partner, et al. - Page 9

          original signatures.  Fensterheim did not examine the contents of           
          this package.                                                               
               Deshler did not testify at trial, and Fensterheim made no              
          attempt to contact Deshler to ascertain whether she had any                 
          recollection of the events that transpired on June 14, 1991.                
               Respondent received the package mailed by Deshler and                  
          processed the executed Form 870-L(AD) for Transpac partnership              
          1982-1 and the stipulated decision for Transpac partnership 1981-           
          10.  Respondent's personnel had no personal knowledge and no                
          recollection of the package's being received or of the contents             
          of the package.                                                             
               On July 22, 1991, respondent's authorized representative               
          countersigned the Form 870-L(AD) for Transpac partnership 1982-1,           
          and a copy of the countersigned Form 870-L(AD) was sent to and              
          received by Fensterheim.  Fensterheim was aware that respondent             
          had 1 year from the date of settlement to assess his partnership            
               In October 1991, respondent filed two Notices of Settlement            
          with the Court.  Each Notice of Settlement related to Transpac              
          partnership 1982-1.  The Notices of Settlement indicated that               
          Fensterheim and respondent had entered into a binding settlement            
          on July 22, 1991, as to all partnership items related to Transpac           
          partnership 1982-1.  Respondent served the Notices of Settlement            
          on Fensterheim.  At no time did respondent file with this Court,            
          or serve on Fensterheim, any Notice of Settlement for                       

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