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
liabilities.
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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