Theodore Halper, Incompetent, Valerie Halper and Wayne Halper, Co-Plenary Guardians - Page 12

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          the present and the past, in contrast to the next sentence: “As             
          you may know, while he was competent, Mr. Halper believed that              
          the assessed amounts were not accurate”.                                    
               When Bergman signed the Form 872 in 1992, petitioner had               
          been judged incapacitated and coplenary guardians had been                  
          appointed by the court.  They were the only persons legally                 
          authorized to act on petitioner’s behalf or to appoint a                    
          representative to do so.  They did not appoint Mr. Bergman.                 
               We need not speculate about why Bergman thought he had                 
          continuing authority to sign the Form 872 on behalf of                      
          petitioner, when he clearly (and correctly) understood he had no            
          such authority to sign the Form 870.  His authority to do either            
          would, in fact, have arisen under the same power of attorney.               
               Regardless of Mr. Bergman's state of mind, his second letter           
          should have raised a red flag for respondent, triggering further            
          investigation.  Bergman never tried to hide petitioner’s                    
          condition; indeed, he was explicit about it.  The second letter             
          contains a clear statement of incompetency, sufficient to put               
          respondent on notice that the power of attorney authorizing                 
          Bergman to represent petitioner was revoked.  It was not                    
          reasonable for respondent to continue to deal with him as                   
          petitioner's representative.                                                
               Based upon our review of the record, we are satisfied that             
          as to the Form 872 signed in 1992 there is no genuine issue of              

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