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partners here voluntarily permitted Finkelman's petition and
apparent authority to exist, a situation that should not redound
to their own benefit and to respondent's detriment." Id. at 367.
Participants in the instant case are in a situation similar
to that of the partners in Mishawaka. During the Davenport audit
and subsequent proceedings, Winer was the only partner or person
who dealt regularly with respondent's agents, appeals officers,
and counsel, except for Gordon and Hack, who were chosen by Winer
as litigation counsel, and the accountants also chosen by Winer.
At all relevant times, Winer retained his position as the sole
general partner of Davenport.
Both Winer and his attorney, Gordon, held Winer out to
respondent as TMP. Respondent sent notices of FPAA's to Winer
and all of the notice partners of Davenport, including
participants and DL & Associates. When the petition was filed in
this case, Winer identified himself as the TMP of Davenport. As
in Mishawaka, respondent treated the petition filed by Winer as
precluding assessment of deficiencies against the partners until
the partnership proceeding was concluded. In addition, before
the filing of the petition, Winer had signed all of the
partnership returns as general partner.
Winer chose accountants to handle the partnership audit and
hired attorneys to handle the partnership litigation. Winer
provided the investors with: (1) Tax information for the
purposes of filing returns; (2) status reports regarding the
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