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1992-177, as well as another Plastics Recycling case tried in
Detroit, Michigan, after the trial in Provizer.
Lichtenstein testified that neither he nor DL & Associates
ever received a notice from the IRS or the DOJ that DL &
Associates was being appointed as the new TMP for Davenport.
Lichtenstein was never notified by Winer prior to his receipt of
Winer's letter listing DL & Associates as the new TMP of
Davenport. According to Lichtenstein, upon receipt of Winer's
letter, he called Gordon and "told him what I had received and
that I had no idea what it was, and that I had no idea how this
partnership could act in any capacity to represent anything or
anyone, and I asked him what should we do?" Gordon told
Lichtenstein he would look into the matter and get back to him.
There is no evidence in the record that Gordon ever responded to
Lichtenstein's inquiry.
A few weeks before the evidentiary hearing in the present
case, Lichtenstein received some document which the IRS had sent
to DL & Associates, but Lichtenstein was unable to recall whether
the documents had been addressed to DL & Associates as TMP of
Davenport. Lichtenstein did not remember receiving an FPAA in
the Davenport Recycling case and was unaware that in 1989, a
petition had been filed on behalf of Davenport with this Court by
Winer.
At the time of the evidentiary hearing in this case,
Lichtenstein was unaware of the status of DL & Associates. Under
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