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the power of attorney, signed by petitioner when he was
competent, had thus been revoked by operation of law.
All section references are to the Internal Revenue Code as
amended and in effect for the years in issue, unless otherwise
indicated. FINDINGS OF FACT
When the petition in this case was filed, petitioner resided
in North Miami Beach, Florida.
Petitioner and respondent timely executed agreements in
writing pursuant to the provisions of section 6501(c)(4),
extending the period for the assessment of tax due for 1985 and
1986 as follows:
Form Year(s) Petitioner Respondent Extension Date
872 1985 03/13/89 03/16/89 12/31/89
872 1985 & 1986 09/12/89 09/15/89 12/31/90
872 1985 & 1986 10/01/90 10/10/90 12/31/91
The first two extensions were signed by both petitioner and his
representative, Paul B. Bergman (Bergman). Bergman was named as
petitioner’s representative in a Form 2848 (Power of Attorney and
Declaration of Representative), signed by petitioner on June 14,
1988. (The parties agree that Form 2848 is not a durable power
of attorney.) The third extension was signed by petitioner only.
The validity of the foregoing extensions is not in issue.
The parties agree that in April of 1991, while undergoing
coronary bypass surgery, petitioner suffered a massive stroke,
leaving him both physically and mentally incapacitated. After
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