- 41 -
On May 15, 1989, respondent issued notices of FPAA7 to
Davenport proposing adjustments to Davenport's 1982 through 1985
years. In the FPAA's, respondent disallowed all deductions and
credits attributable to the Sentinel EPS recyclers. Copies of
notices of FPAA issued to Davenport were mailed to all notice
partners of Davenport, including participants.
When Winer received the notices of FPAA addressed to him as
TMP of Davenport, he gave them to Gordon and his accountant.
Subsequently, on June 9, 1989, Gordon filed a petition on behalf
of Winer, in the subject case, captioned Davenport Recycling
Associates, Sam Winer, Tax Matters Partner v. Commissioner,
docket No. 12801-89. Gordon's firm had been employed by Winer to
file the petition with this Court, and Gordon was aware that the
case caption read "Sam Winer, Tax Matters Partner". At this
stage in the case, Winer spoke frequently with Gordon, and Winer
allegedly believes he told Gordon at some point prior to the
filing of the petition that he was "back in" as the TMP of
Davenport.
In his petition to this Court, filed June 9, 1989, Winer
alleged: "Petitioner is the Tax Matters Partner of the
7 The notices of FPAA were issued to the following addresses:
(1) Mr. Samuel Winer, Tax Matters Partner, Davenport Recycling
Associates, 3109 Crystal Cay, Bellair Beach, FL 33535; (2) Mr.
Samuel Winer, Tax Matters Partner, Davenport Recycling
Associates, P.O. Box 2929, Clearwater, FL 33517; and (3) Tax
Matters Partner, Davenport Recycling Associates, P.O. Box 2929,
Clearwater, FL 33517.
Page: Previous 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 NextLast modified: May 25, 2011