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the stroke, Bergman continued to act on behalf of petitioner vis-
a-vis the Internal Revenue Service (IRS) under the apparent
authority of the power of attorney executed by petitioner before
his stroke.
On September 23, 1991, Bergman alone signed a Form 872 that
purported to extend the period of limitations for both 1985 and
1986 to December 31, 1992. That form was accompanied by a letter
from Bergman (first letter) to Andrew Rosenblatt (Agent
Rosenblatt), the IRS agent assigned to petitioner’s audit. The
letter states:
I am returning herewith the two copies of form
872, signed by me alone as Mr. Halper’s representative.
As I advised you, Mr. Halper suffered a stroke and as a
result cannot speak and is paralyzed in half of his
body.
If you have any questions, please telephone me at
my office.
Respondent signed the consent on October 2, 1991.
On January 28, 1992, the Probate Division of the Eleventh
Judicial District in and for Dade County, Florida, determined
petitioner to be “incapable of the care, custody, and management
of his estate by reason of physical and/or mental infirmity".
Valerie Harper (petitioner's wife) was named guardian of the
person of petitioner, and Sidney Most was named guardian of the
property of petitioner. On December 9, 1993, petitioner's wife
and Wayne Halper were named co-plenary guardians of the property
of petitioner. Petitioner's wife was (and still is) the only
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