- 3 - On March 4, 1998, petitioner filed with the Internal Revenue Service Form 2848, Power of Attorney and Declaration of Represen- tative. That form, which pertained to petitioner’s taxable years 1994, 1995, and 1996, was signed by James R. Slagle (Mr. Slagle) as trustee and by Russell W. Buchanan (Mr. Buchanan) as trustee. Attached to the Form 2848 filed by petitioner were two Forms 56, Notice Concerning Fiduciary Relationship, and two documents entitled “ACCEPTANCE OF THE TRUST BY THE TRUSTEE”. One of those Forms 56 identified Russell W. Buchanan as the fiduciary for petitioner and was signed by him as trustee. The other Form 56 identified James R. Slagle as the fiduciary for petitioner and was signed by him as trustee. One of the two documents entitled “ACCEPTANCE OF THE TRUST BY THE TRUSTEE” that were attached to the Form 2848 filed by petitioner with respect to its taxable years 1994, 1995, and 1996 stated in pertinent part: I/WE, DENNIS H. LAWRENCE & MELISSA R. LAWRENCE, the Creator(s) of BULL HOLDINGS, A TRUST, do hereby select and appoint JAMES R. SLAGLE * * * as the trustee on the 1st day of January , 19 94 . * * * * * * * I, JAMES R. SLAGLE, * * * do hereby accept the position as a trustee of BULL HOLDINGS, A TRUST, * * *. The foregoing document contains signatures that purport to be the signatures of Dennis H. Lawrence, Melissa R. Lawrence, and James R. Slagle.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011