Asher Edelman said he is not the target of a probe.

Edelman made the comment after his name turned up in court papers relating to a huge fraud case involving tax shelter promoter Charles Atkins. Edelman was one of 29 individuals named on a list filed by Manhattan U.S. Atty. Stuart E. Abrams in connection with the Atkins case. The list, which is part of the public record, is titled “Tentative List of Persons Who May Be Alleged Co-Conspirators and/or Agents” in the case. “My attorney has confirmed with the United States attorney that I am not the target of any investigation,” Edelman said in a statement. Abrams said: “It would be wrong to conclude from that list that all the people on it either committed crimes or might be charged with crimes. There’s nothing in the public record that indicates anything one way or the other.”