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Importantly, during this process, Starvest's officers and
directors never indicated that Mr. de Bruijn's actions were
inconsistent with their wishes or that his authority was limited
in handling these matters. Moreover, one of Starvest's
directors, Willem van Weert, testified at the hearing that
Jacques de Bruijn had been given broad discretion to handle
Starvest's tax matters for the years at issue.
In considering whether de Bruijn was authorized to cause
petitions to be filed on behalf of Starvest, respondent has urged
the Court to take into account the fact that Jacques de Bruijn
was not an officer or director of the corporation at the time the
petitions were filed. Respondent further points out that there
was no power of attorney or other express grant of authority
authorizing Jacques de Bruijn to sign documents or institute suit
on behalf of Starvest. While no IRS power of attorney or other
authorizing document was in effect with respect to Mr. de Bruijn,
such forms are not required for a petition to be filed on behalf
of a corporation in this Court. It suffices that a petition is
authorized by an appropriate representative or agent of the
corporation.
Although Starvest may not have been structured or operated
in the mold of a typical business, it was nevertheless a legal
entity that acted through and was bound by its representatives.
The record clearly establishes that Jacques de Bruijn was
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Last modified: May 25, 2011