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the conclusion of the partnership level proceeding, pursuant to
sections 6230(a)(1) and 6231(a)(1) and (6), the deficiencies
attributable to the disallowed Davenport partnership items were
assessed against the partners, including participants. During
the pendency of the Davenport partnership proceeding, none of the
39 notice partners of Davenport, including participants, ever
moved to participate or intervene. No partner purporting to be a
replacement TMP ever filed a petition on behalf of Davenport.
On May 26, 1995, more than 1 year after this Court had
entered a final decision in the Davenport Recycling case, Hayes,
of the Boston District Counsel Office, wrote a letter to the
clerk of the District Court requesting copies of the orders
entered in the Winer section 7408 injunction proceeding. Hayes
indicated in his letter that he was requesting the information in
order to respond to allegations made by taxpayers in a number of
cases filed with this Court. On July 24, 1995, Hamilton, also of
the Boston District Counsel Office, wrote to the clerk with a
second request for copies of the orders.
On July 17, 1995, in a memorandum to the Jacksonville
District Counsel Office, Hayes requested information regarding
both the Winer section 7408 injunction case and the Winer section
6700 penalty case. Hayes wrote that his office needed Winer's
old section 7408 and section 6700 files in connection with
approximately 120 TEFRA penalties cases in which Winer was the
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