Exhibit (a)(4)



             [Published June 27, 2007 in Investor's Business Daily]

This  announcement  is neither an offer to buy nor a solicitation of an offer to
sell  Units.  The Offer is being  made  solely by the formal  Offer to  Purchase
forwarded  to Unit  holders of record and is not being made to, and tenders will
not be accepted from or on behalf of, Unit holders  residing in any jurisdiction
in which making or accepting the Offer would violate that  jurisdiction's  laws.
In those jurisdictions where the securities, Blue Sky, or other laws require the
Offer to be made by a licensed broker or dealer, the Offer shall be deemed to be
made on behalf of Purchasers  only by one or more  registered  dealers  licensed
under the laws of such jurisdiction.

                      NOTICE OF OFFER TO PURCHASE FOR CASH:

          Up to 3,197.5 Beneficial Assignment Certificates ("Units") of
            Liberty Tax Credit Plus, LP ( "Liberty I") at a price of
                                  $70 per Unit
                           and up to 21,183.5 Units of
          Liberty Tax Credit Plus II L.P. ("Liberty II") at a price of
                                  $30 per Unit
                                       by:
 MPF-NY 2007, LLC; MPF Badger Acquisition Co., LLC; SCM Special Fund, LLC; MPF
            Senior Note Program, LP (collectively the "Purchasers")

The  Purchasers are offering to purchase for cash Up to 3,197.5 Units of Liberty
I at a price of $70 per Unit and up to  21,183.5  Units of Liberty II at a price
of $30 per Unit,  upon the  terms and  subject  to the  conditions  set forth in
Purchasers'  Offer to Purchase and in the related Letter of Transmittal  for the
respective  offer (which  together  constitute the "Offer" and the "Tender Offer
Documents" for each offer).

THE OFFERS AND WITHDRAWAL  RIGHTS EXPIRE AT 11:59 P.M.,  PACIFIC TIME, ON AUGUST
3, 2007, UNLESS AN OFFER IS EXTENDED.

Funding for the purchase of the Units will be provided  through the  Purchasers'
existing working  capital.  The Offers are not made for the purpose of acquiring
or influencing  control of the business of the issuer. The Offers will expire at
11:59 p.m.,  Pacific  Time on August 3, 2007,  unless and until  Purchasers,  in
their  sole  discretion,  shall have  extended  the period of time for which the
Offers are open (such date and time,  as extended the  "Expiration  Date").  The
Purchasers  will  not  provide  a  subsequent   offering  period  following  the
Expiration  Date.  If  Purchasers  make a  material  change  in the terms of the
Offers,  or if they waive a material  condition to the Offers,  Purchasers  will
extend the Offer and disseminate additional tender offer materials to the extent
required by Rules  14d-4(c) and 14d-6(d)  under the  Securities  Exchange Act of
1934, as amended (the "Exchange Act"). The minimum period during which the Offer
must remain open following any material change in the terms of the Offer,  other
than a change  in price or a change  in  percentage  of  securities  sought or a
change  in  any  dealer's  soliciting  fee,  will  depend  upon  the  facts  and
circumstances  including the  materiality of the change with respect to a change
in price or,  subject  to certain  limitations,  a change in the  percentage  of
securities  ought or a change in any dealer's  soliciting  fee. A minimum of ten
business  days from the date of such change is  generally  required to allow for
adequate dissemination to Unit holders.  Accordingly, if prior to the Expiration
Date,  Purchasers increase (other than increases of not more than two percent of
the outstanding Units) or decrease the number of Units being sought, or increase
or decrease the consideration offered pursuant to the Offer, and if the Offer is
scheduled  to expire at any time  earlier  than the  period  ending on the tenth
business  day from the date that  notice of such  increase  or decrease is first
published,  sent or given to Unit  holders,  the Offer will be extended at least
until the  expiration of such ten business  days.  For purposes of the Offer,  a
"business  day" means any day other than a Saturday,  Sunday or federal  holiday
and consists of the time period from 12:01 a.m. through midnight,  Pacific Time.
In all cases payment for the Units purchased  pursuant to the Offer will be made
only after timely receipt of the Letters of Transmittal (or facsimiles thereof),
properly completed and duly executed,  with any required  signature  guarantees,
and any other documents required by such Letters of Transmittal.



Tenders of Units made pursuant to the Offers are  irrevocable,  except that Unit
holders who tender  their Units in response to the Offers will have the right to
withdraw  their  tendered  Units at any time  prior  to the  Expiration  Date by
sending to MacKenzie  Patterson Fuller,  LP a written or facsimile  transmission
notice of withdrawal identifying the name of the person who tendered Units to be
withdrawn,  signed by the same  persons  and in the same manner as the Letter of
Transmittal tendering the Units to be withdrawn. In addition, tendered Units may
be  withdrawn  at any time on or after  August 26,  2007,  unless the tender has
theretofore  been  accepted for payment as provided  above.  If  tendering  Unit
holders  tender more than the number of Units that  Purchasers  seek to purchase
pursuant to the Offer for those  Units,  Purchasers  will take into  account the
number  of Units so  tendered  and take up and pay for as  nearly  as may be pro
rata, disregarding fractions,  according to the number of Units tendered by each
tendering  Unit holder  during the period  during which that Offer remains open.
The terms of each  Offer are more  fully set forth in the  formal  Tender  Offer
Documents which are available from Purchasers at the  Purchasers'  expense.  The
Offers  contain  terms  and  conditions  and the  information  required  by Rule
14d-6(d)(1)  under the Exchange Act which are incorporated  herein by reference.
The Tender Offer Documents  contain  important  information which should be read
carefully before any decision is made with respect to the Offers.

The Tender Offer  Documents may be obtained by written  request to Purchasers or
as set forth below. The Tender Offer Documents and, if required,  other relevant
materials will be mailed at the Purchasers' expense to any unitholder requesting
a copy.

For Copies of the Tender Offer  Documents,  Call  Purchasers at  1-800-854-8357,
Make a Written  Request  Addressed  to 1640 School  Street,  Moraga,  California
94556, email to offers@mpfi.com,  or visit our website at www.mpfi.com (click on
MPF Tenders).

                                  June 27, 2007