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due to prior examinations. Respondent also determined additions
to tax for delinquency, negligence, overvaluation, and
substantial understatement of tax.
Although Winer testified that he did not contest any of the
adjustments in the notice of deficiency because "part of my
settlement was that I wouldn't do that," on June 16, 1992,
Winer's attorney, Richard Baron, filed a petition on behalf of
Winer. The petition was docketed as Samuel L. Winer, Petitioner
v. Commissioner of Internal Revenue, Respondent, docket No.
13308-92. In the petition, Winer set forth numerous arguments
why respondent's adjustments were incorrect. Counsel for
respondent in Winer's personal income tax case was Attorney
Howard P. Levine (Levine) of respondent's Jacksonville District
Counsel Office.
Winer's personal income tax case was concluded by a
stipulated settlement between Winer and the Office of Miami
District Counsel. A decision in the case was entered on May 23,
1994, which reflected deficiencies in tax and additions to tax in
excess of $1,200,000, not including additions to tax for
negligence under section 6653(a)(2) and additional interest under
section 6621(c).
In December 1995, Winer filed for personal bankruptcy. At
the evidentiary hearing, Winer implied that his concession and
subsequent bankruptcy "[were] all part of a complicated scheme,
if you will, or arrangement with the IRS," and that the
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