Davenport Recycling Associates, Sam Winer, Tax Matters Partner - Page 16

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          Permanent Injunction (Permanent Injunction) for Fieldstone to               
          review.  Davis also sent copies of these documents to Miller.               
               No one other than Winer, Fieldstone, and Davis was present             
          during the settlement conference, although Davis did leave the              
          room at times to confer with her colleagues.  The settlement was            
          ultimately finalized on the same day.  The only persons who                 
          participated in the actual settlement negotiations were Winer,              
          Fieldstone, and Davis.                                                      
               As part of the settlement, at the insistence of Davis, Winer           
          agreed to resign as TMP of the Plastics Recycling partnerships              
          named in the complaint, including Davenport.  According to Winer,           
          Davis "said that I can't have you promoting these things and you            
          need to resign."                                                            
               Davis knows of no other case in which the DOJ made an                  
          attempt to remove the TMP.  According to Davis, at the time, the            
          DOJ was concerned that Winer was continuing to make                         
          representations to the other partners in the Plastics Recycling             
          partnerships that their deductions related to the partnerships              
          were valid.  Requiring Winer to resign as TMP was, among other              
          things, an attempt by the DOJ to prevent him from continuing to             
          make these representations.                                                 
               Winer understood that the duties of a TMP were the same as             
          those of a general partner.  However, Winer never investigated              
          the duties of a TMP.  According to Fieldstone, Winer's                      
          resignation as TMP was not a crucial term of the negotiated                 




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