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J. Proceedings Involving Winer's Tax Liabilities in His
Individual Capacity
On June 9, 1986, a penalty under section 6700 in the amount
of $534,600 was assessed against Winer by the Jacksonville,
Florida, IRS district director. The notice of penalty charge
stated that the penalty for promoting an abusive tax shelter had
been assessed against Winer for organizing, assisting in the
organization of, or participating in the sale of an abusive tax
shelter.
Winer paid 15 percent of the section 6700 penalty
assessment, or $80,190, on or about July 7, 1986. Thereafter, on
February 2, 1987, Winer filed a refund suit regarding the section
6700 penalty in the District Court for the Southern District of
Florida. This suit was captioned Winer v. United States, Civil
Action No. 87-0175-CIV-RYSKAMP. On April 2, 1987, Jacksonville
District Counsel wrote a defense letter to the DOJ, which was
handling the litigation of the section 6700 penalty case,
regarding Winer's suit. Among other things, the defense letter
referred to the section 7408 injunction proceedings against Winer
and Winer Development Corp., but it raised no issues relating to
Winer's status as TMP of the Plastics Recycling partnerships
involved. Although copies of the engineering reports showing the
overvaluation of the recyclers were forwarded to DOJ with the
defense letter, no copies of the pleadings from the Winer section
7408 injunction proceeding were included. At the time, Davis
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