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of Herbst Charitable Trust in response to respondent’s request
for information with respect to Herbst Charitable Trust and that
showed Herbst Charitable Trust as the organization to which each
such form pertained.
Ms. Herbst filed Form 1040, U.S. Individual Income Tax
Return (return), for each of the taxable years 1996 and 1997.
During respondent’s examination of Ms. Herbst’s 1996 and 1997
returns and thereafter, Ms. Herbst provided no books, records, or
other information to respondent establishing the income reported
and the expense deductions claimed in those returns.
Mr. Herbst filed a return for each of the taxable years 1996
and 1997. During respondent’s examination of Mr. Herbst’s 1996
and 1997 returns and thereafter, Mr. Herbst provided no books,
records, or other information to respondent establishing the
income reported and the expense deductions claimed in those
returns.
James Binge (Mr. Binge) was the return preparer for each of
Herbst Management Trust’s 1996 and 1997 trust returns, each of
Ms. Herbst’s 1996 and 1997 returns, and each of Mr. Herbst’s 1996
and 1997 returns. Mr. Binge was also listed as the return
preparer for each of Herbst Charitable Trust’s Forms 990-PF for
the taxable years 1996 and 1997 that were provided to respondent
during respondent’s examination of Herbst Charitable Trust but
that respondent has no record of having been filed with respon-
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Last modified: May 25, 2011