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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
stated.
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
issue.
The notice of deficiency setting forth respondent's
determination of petitioner's income tax liabilities for 1985 and
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