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on an outpatient basis. However, nothing in the medical records
offered by petitioner indicates he lacked the cognitive ability
to understand what he was signing. Indeed, the records indicate
petitioner had a better grasp of reality about his business
situation than his family and employees.
With respect to petitioner’s signing of Form 4549-CG for
1991, 1992, and 1993, the uncontradicted evidence establishes
that respondent’s agents believed petitioner was competent, and
petitioner offered no evidence that their belief was
unreasonable. Petitioner signed the Form 4549-CG for those years
at a meeting attended by Agent Urrutia and his manager, Faith
Priest, on behalf of respondent. Both Agent Urrutia and Ms.
Priest testified credibly they believed petitioner understood the
terms of the Forms 4549-CG that he signed. Both testified they
would not have accepted the Forms 4549-CG from petitioner if they
believed he lacked the mental capacity to sign them. Even
against the background of their acceptance for settlement
purposes that petitioner’s past psychiatric difficulties excused
his late filings and return inaccuracies, petitioner offered no
credible evidence to show that Agent Urrutia and Ms. Priest were
or should have been aware of any lack of mental capacity or
presence of vulnerability.
Petitioner was represented at the meeting by legal counsel
and a certified public accountant, and was accompanied by his
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