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if Lovenguth has been competent enough to “handle his own
affairs” since leaving the VA hospital in 1995, then he is
competent enough to enter into a stipulation of facts. See
Bakare, T.C. Memo. 1994-72.
To suggest that Lovenguth understood the consequences of
signing the stipulation of fact just because he is no longer
institutionalized would be too high a hurdle. The Rule tells us
to look not at whether a petitioner has the bare competence
sufficient to avoid involuntary commitment, but to the justice of
the particular situation. We do wish to stress that we do not
believe that IRS counsel is in any way guilty of misconduct--in
an adversarial system, counsel is expected to zealously represent
his client. It is just that in the peculiar circumstances of
this case--with a mentally disabled and sometimes voluble
taxpayer representing himself--it is very easy to create a
situation of deep misunderstanding between the parties. In this
case we conclude that justice requires us to set aside the
stipulation of facts and vacate the order submitting the case for
decision on that stipulation.
An appropriate order will be
issued granting petitioner’s
motion.
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