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Background
For purposes of respondent’s motion, the parties do not
dispute the following factual allegations that are part of the
record. At all relevant times, the mailing address for peti-
tioner was in Arizona.
Petitioner filed a Federal income tax return for estates and
trusts, Form 1041 (return), for taxable year 1994. Although
petitioner showed on the first page of that return “James R.
Slagle, Trustee” as the “Name and title of fiduciary”,1 that
return was signed by Dennis H. Lawrence as “fiduciary or officer
representing” trust. Petitioner’s 1994 return was also signed by
R.W. Buchanan as paid return preparer. In the Schedule K-1
attached to the 1994 return filed by petitioner, the beneficiary
was identified as Dennis H. Lawrence, but no fiduciary was
identified as required by that schedule.
Upon commencement of the examination of petitioner’s taxable
year 1994, respondent requested complete copies of the trust
documents relating to petitioner as well as other items of
substantiation. Petitioner refused to provide respondent with
the trust documents and other information requested.
1Although all the other entries in petitioner’s 1994 return,
except for signatures, were typewritten, the name “James R.
Slagle, Trustee” was handwritten on the first page of that
return.
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Last modified: May 25, 2011