Theodore Halper, Incompetent, Valerie Halper and Wayne Halper, Co-Plenary Guardians - Page 5

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          guardian of the person of petitioner."  They did not give Bergman           
          a power of attorney.                                                        
               In a second letter addressed to Agent Rosenblatt on May 20,            
          1992 (second letter), Bergman stated:                                       
               Because Mr. Halper is presently not competent to                       
               authorize my agreement to the figures which you state                  
               represent sums owed to the IRS, I cannot sign the Form                 
               870 [Waiver of Restrictions on Assessment and                          
               Collection of Deficiency in Tax and Acceptance of                      
               Overassessment] which you have enclosed.  As you may                   
               know, while he was competent, Mr. Halper believed that                 
               the assessed amounts were not accurate to the extent                   
          Although Bergman refused to sign the Form 870, 3 months later, on           
          August 27, 1992, he did sign a Form 872, purporting to extend the           
          statutory period of limitations for 1985 and 1986 to December 31,           
          1993.  That form was signed by respondent on August 31, 1992.               
               On November 16, 1992, a new power of attorney was signed by            
          Valerie Halper as guardian of Theodore Halper, authorizing Steven           
          M. Kwartin, Martin J. Nash, and Michael B. Axman as petitioner’s            
          representatives.  A final Form 872 for 1985 and 1986 was signed             
          October 7, 1993, apparently by Mr. Axman, and by respondent on              
          October 15, 1993, extending the statutory period of limitations             
          for 1985 and 1986 to December 31, 1994.  That document is not in            
               The notice of deficiency setting forth respondent's                    
          determination of petitioner's income tax liabilities for 1985 and           

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