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The city declined to continue the oversight terms of the previous settlement.
In a statement on Sunday Ms. Taymor's lawyer, Charles T. Spada, disputed Mr. Cohl's description of previous settlement talks.
This area was called the Agri Decumates, which may have referred to a previous settlement made up of 10 cantons.
Most of the penalties, the agency said, were because BP had failed to live up to the previous settlement fully.
The inmates' attorneys also argued that the state agreed to tell the inmates that information as part of a previous settlement agreement in a different lawsuit.
The deal comes after the S.E.C. had, in a rare move, overruled its own enforcement staff to reject a previous settlement with the hedge fund manager.
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The cash sum the regulator is seeking to redress the BHS pension scheme dwarfs its previous settlements.
As with previous settlements in the Sept. 11 litigation, the damages will remain confidential, Mr. Migliori said.
Previous settlements with other aggressive shelters have been more generous, allowing investors to also keep a portion of the shelter-related tax savings.
In the previous settlements with UBS and Citigroup, New York received half the fines and the rest was distributed among other states.
The biggest previous settlements included $379 million from National Medical Enterprises, a hospital chain; $325 million from a laboratory unit of SmithKline Beecham, and $255 million from First American Health Care, a laboratory business based in Georgia.
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