Theodore Halper, Incompetent, Valerie Halper and Wayne Halper, Co-Plenary Guardians - Page 4

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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                    
                    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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