- 32 -
although he did inform a few investors "in the course of
business" that he had been reinstated as TMP of the partnerships.
Winer did not speak with Davis about the modification and
did not inform her that he was not going to notify the investors
that he had been reinstated as TMP of the partnerships. Davis
did not instruct Winer to notify the investors that the Permanent
Injunction had been modified.
H. The Davenport Partnership Examination
Respondent conducted a TEFRA partnership audit of Davenport
for its 1982 through 1985 taxable years. From 1984 through June
26, 1988, Winer was represented in the partnership audit
proceedings by Harris W. Freedman, C.P.A. (Freedman), and Shaye
Jacobson, C.P.A. (Jacobson), who were both also engaged by the
Davenport partnership. Winer testified at the evidentiary
hearing that he did not participate in the Davenport audit.
During the entire audit, either Jacobson or Freedman or both of
them handled the audit on behalf of Davenport as Davenport's
attorneys in fact. Beginning on June 27, 1988, Winer and
Davenport were represented by Gordon and/or Deborah Hack (Hack).
Gordon testified at the evidentiary hearing at the request of
respondent. Respondent also conducted TEFRA partnership audits
of six additional Winer partnerships5 for their 1982 through 1985
taxable years.
5 The additional partnerships were: Dickinson, Hamilton,
Masters, Pompano, Stevens, and Whitman Recycling Associates.
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