- 42 -                                         
          Partnership."  Winer had agreed to the filing of the petition,              
          e.g., in Davenport Recycling and knew that the caption of the               
          case identified him as the TMP.                                             
               During his testimony at the evidentiary hearing,                       
          Lichtenstein was unable to recall whether he or DL & Associates             
          had received notices of FPAA regarding Davenport.  However,                 
          respondent's records indicate that the notices of FPAA were                 
          issued by certified mail to DL & Associates on May 15, 1989.                
          Lichtenstein never filed a petition in the case involving                   
          Davenport.                                                                  
               In preparation for trial in the Davenport Recycling case,              
          respondent conducted discovery, to which Gordon and Hack                    
          responded.  Respondent's primary interest during discovery was in           
          records relating to the placement and production of the Sentinel            
          EPS recyclers and "correspondence to and from the general partner           
          and tax matters partner, Samuel L. Winer."  During the course of            
          discovery, none of the discovery responses from Gordon and Hack             
          contained any information regarding any section 7408 injunction             
          proceedings involving Winer.                                                
               During the period of preparation for trial in the Davenport            
          Recycling case, respondent prevailed on the merits in test                  
          litigation with respect to the Plastics Recycling issues.  The              
          case of Harold M. Provizer and Joan Provizer, docket No. 27141-             
          86, was chosen as a test case and ultimately was the only test              
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