"It appears that the developer is attempting to improperly shift the obligation and responsibility for the defective installation of the unvented dryer to the unit owner," he said.

Late last month, WorldCom stated that it had misreported $3.8 billion in expenses by improperly shifting them into particular accounts on the company books.

Mr. Schumer contended, in part, that Hughes was improperly shifting some of the costs of developing the F-14 and F-15 radar systems to the B-2 program.

They do not improperly shift the constitutionally foreseen balance of power from Congress to the President.

Despite the President's confident words, his action was thought likely to lead to a constitutional challenge in court over whether the line item veto improperly shifts power over spending and taxes from the Congress to the President.

Portions of the Federal investigation involve the home health care business, in particular whether the company's hospitals improperly shifted costs to the home health care operations in order to increase total reimbursement under complex Medicare policies.

He said the budget drastically cut his department's request and improperly shifted assessing functions and employees to the Assessment Review Commission, a separate agency that Mr. Suozzi appoints.

Prosecutors are investigating whether Columbia improperly shifted hospital costs onto its home care agencies and misrepresented the costs of those agencies to increase its total reimbursement.

SC2 improperly shifts the obligations of investors with big tax bills to tax-exempt organizations, like charities, to claim tax breaks.

In such an action, the failed company sues former shareholders, advisers and managers, charging that the buyout left the company insolvent and improperly shifted capital from creditors to equity holders.