Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 21




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          relies on the list of actions in the petitioning partners’                  
          memorandum.3  The list in petitioner’s memorandum is as follows:            
               1.   Use of fraud, deceit and trickery in order to                     
                    procure evidence for a criminal investigation.                    
               2.   Misuse of a civil tax examination as a guise to                   
                    secure evidence for use in a criminal tax                         
                    investigation.                                                    




               3  The list in the petitioning partners’ memorandum is as              
          follows:                                                                    
               1.  Misuse of a civil tax examination as a guise to                    
               secure evidence for use in a criminal tax                              
               investigation.                                                         
               2.  Invasion of privileged attorney-client                             
               communications through unlawful monitoring of meetings                 
               and telephone conversations.                                           
               3.  Deprivation of access to vital business books and                  
               records by their seizure and extended retention                        
               pursuant to a search warrant that was improperly sought                
               and wrongfully issued on the basis of material                         
               misrepresentations of fact made under oath.                            
               4.  Gross negligence in the care and maintenance of the                
               seized records while in the Government’s custody so                    
               that key documents were lost and important computerized                
               information rendered useless.                                          
               5.  Misrepresentation of the status and duration of a                  
               related grand jury investigation in a manner that                      
               seriously impeded the civil tax litigation.                            
               6.  Intimidation of targets of the criminal tax                        
               investigation with the result that their assistance and                
               testimony was unavailable to Petitioners.                              
               7.  Coercion and improper inducement by Government                     
               agents of witnesses to procure favorable -- and bury                   
               unfavorable -- testimony.                                              





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