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year 1980 (docket No. 22961-88) on behalf of petitioner and
Rothhammer. Matthias and Berg mailed it on August 29, 1988. It
was filed with this Court on September 6, 1988.
On August 29, 1988, Berg wrote to Rothhammer in Colorado to
notify her that his firm had filed three petitions on her behalf
for 1980, 1981 and 1982.4 Berg sent copies of that letter to
Covalt and Robb, but not to petitioner. Berg did not place a
copy of this letter in petitioner’s file.
Robb spoke to Morton by telephone on August 31, 1988. On
September 12, 1988, Morton sent a letter to Robb with copies of
the two petitions filed on petitioner’s behalf. Morton did not
send a copy of the letter or the petition to petitioner.
D. Petitioner’s Letters
On May 8, 1996, Berg wrote a letter to petitioner and
Rothhammer in which he referred to: “Re: Elektra/Hemisphere Tax
Court Litigation, Docket No. 22961-88” and asked for instructions
on how to proceed with settlement. Petitioner responded with a
letter to Berg on June 2, 1996, in which he also referred to:
“Re: Elektra/Hemisphere Tax Court Litigation, Docket No. 22961-
88”. Petitioner used the docket number that Berg had used
without realizing the significance of the fact that he had a
second docket number. In the letter, petitioner thanked Berg for
4 There is no explanation in the record of why Berg’s
letter refers to three petitions for Rothhammer for tax years
1980, 1981, and 1982 when petitioner had two petitions for those
years.
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