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did not appear confused about the subject matter that was being
discussed and that she did not appear to have a problem with
English. Petitioner subsequently hired David M. Hellman to
represent her and Mr. Hopkins in prior Tax Court litigation
concerning the disallowance of the NOLs related to the casualty
loss.13 Petitioner, Mr. Hopkins, their tax return preparer, and
Mr. Hellman had a face-to-face meeting to discuss the issues
involved in that case. In an October 25, 1990, letter to
respondent’s counsel in that case, Mr. Hellman represented that
“The records concerning the 1980 investment in San Sierra
Investment #II apparently were lost in the mud slide. Mrs.
Hopkins recalls a 1980 payment to them of approximately $40,000.”
Also, in a May 17, 1990, letter to this Court, he represented
that “From what I understand preliminarily upon brief discussions
with Mrs. Hopkins, it appears the position taken on their income
tax returns for the years in question was a correct position.”
Petitioner was actively involved in the prior Tax Court
litigation concerning the disallowance of the NOLs related to the
casualty loss. She was the only person other than her expert to
13Respondent issued notices of deficiency to petitioner and
Mr. Hopkins for their 1978, 1979, 1981, and 1982 taxable years on
the basis of the disallowance of the NOLs related to the casualty
loss that they had claimed on their joint return for 1981.
Petitioner and Mr. Hopkins filed a petition with the Tax Court,
and the matter went to trial. During the trial, the parties
agreed to settle the case. That case did not involve a claim for
relief from joint and several liability.
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