Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 44




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          In petitioner’s memorandum, petitioner avers that, because of               
          inactivity, “for all intent and purpose”, the grand jury                    
          investigation terminated on September 1, 1991.  Petitioner                  
          complains:                                                                  
               Thus, by withholding the fact of the termination of the                
               grand jury’s investigation, the government delayed the                 
               progress of these civil proceedings for over two years;                
               AMCOR’s seized documents remained under lock and key;                  
               and TMP was denied access to information possessed by                  
               AMCOR’s principals who, unwittingly, believed they were                
               still under criminal investigation and feared,                         
               appropriately, waiving their rights against self-                      
               incrimination.                                                         
                               *   *   *  *  *  *  *                                  
                    Most importantly, but for the delay, two central                  
               witnesses for TMP who are now dead would have been                     
               available.  George Schreiber, the general partners                     
               [sic] who had overall responsibility for the                           
               partnerships’ farming operations, and who was a target                 
               of the grand jury investigation, died in August, 1991.                 
               * * * Carl Hansen, an employee of AMCOR who was                        
               directly and significantly involved in the farming                     
               operations, died in February, 1993.  * * *                             
          As a remedy, petitioner asks that the case be dismissed.                    
               Petitioner bases his averment that the grand jury                      
          investigation terminated on September 1, 1991, on two proposed              
          findings of fact:10                                                         



               10  Those are petitioner’s proposed findings 85 and 86.                
          Petitioner refers to proposed findings 86 and 87; 87 is as                  
          follows:  “By June 1, 1991, Exam’s administrative files were                
          transferred to the Office of District Counsel, Laguna Niguel, and           
          the AMCOR Civil Tax Force headed by Group Manager Silverman was             
          terminated."  (Ref. to record omitted.)  We assume that the                 
          reference to proposed finding 87 was supposed to be to proposed             
          finding 85.                                                                 





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