17
Fensterheim should have been well aware that he had not
settled Transpac partnerships 1982-15 and 1982-21. In October
1991, respondent served Notices of Settlement on Fensterheim that
indicated a settlement of all partnership items related to
Fensterheim's interests in Transpac partnership 1982-1.
Fensterheim also received a copy of the Form 870-L(AD) related to
Transpac partnership 1982-1 that had been countersigned by
respondent's authorized representative. Fensterheim received no
such Notices of Settlement or Forms 870-L(AD) related to Transpac
partnerships 1982-15 and 1982-21, and Fensterheim never inquired
as to whether these documents would be forthcoming.
Respondent's authorized representative countersigned the
Form 870-L(AD) for Transpac partnership 1982-1 on July 22, 1991.
Fensterheim was aware that respondent had 1 year from the date of
settlement to assess his partnership liabilities. We do not
consider it a coincidence that Fensterheim's letter of July 30,
1992, to Goldbas was the first indication that Fensterheim
considered his interests in Transpac partnerships 1982-15 and
1982-21 settled.
We conclude that the package mailed by Deshler on June 14,
1991, did not contain executed Forms 870-L(AD) for Transpac
partnerships 1982-15 and 1982-21.
Fensterheim next argues that the copies of the Forms 870-
L(AD) for Transpac partnerships 1982-15 and 1982-21 that he
mailed to respondent on September 9, 1992, served to "ratify and
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