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to the effect that the investor is entitled to tax benefits with
respect to such tax shelter plans; or making or furnishing a
statement as to the allowability of a tax benefit or as to the
value of property or services related to the tax shelter plan.
Winer was ordered not to contest in any court or administrative
proceeding the denial of any tax credits or deductions claimed on
his 1981 and 1982 individual Federal income tax returns, and any
other tax years to which such tax credits and deductions may have
been carried back or forward, with respect to the TEFRA Plastics
Recycling partnerships. The Permanent Injunction further
specifically states:
Winer shall retain the right to be treated as a party
in a proceeding brought by the tax matters partner of
said partnerships as allowed by Sections 6226(c)(1) and
6228(a)(4)(A)(i) of the Internal Revenue Code, except
that he will not actively participate in the action as
allowed by Sections 6226(c)(2) and 6228(a)(4)(A)(ii).
He shall, however, be allowed to cooperate with the tax
matters partner for the purpose of administrative and
court proceedings.
The February 18, 1986, Permanent Injunction ordered Winer to
resign as TMP of the partnerships and to send a letter of
resignation to all of the partners:
It is further ORDERED, ADJUDGED AND DECREED that
defendant Samuel L. Winer shall send a letter to each
partner in the following partnerships: * * * Davenport
Recycling Associates * * * , within 30 days from the
date this Order is entered. In said letter, defendant
Samuel L. Winer shall tender his resignation as tax
matters partner (to the extent applicable) in said
partnerships, and waive his right to intervene in any
court proceedings as tax matters partner on behalf of
these partnerships. The form of the letter to be sent
is attached hereto as Exhibit A. Within 30 days from
the date this Final Judgment order is entered, Samuel
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