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Kenneth Siebert, pro se.
Mark S. Mesler, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent, in a notice of deficiency
addressed to Ranghild Elton (Ms. Elton), determined a deficiency
in her 1996 Federal income tax and an accuracy-related penalty.
Pursuant to a trust agreement executed by Ranghild Elton, Kenneth
Siebert was empowered to, among other things, “file petitions to
the U.S. Tax Court”. After the petition was filed, the trust was
voided ab initio. Ms. Elton seeks to replace Kenneth Siebert and
to have herself substituted as petitioner, individually.
Respondent seeks to have Mr. Siebert dismissed from the case for
lack of this Court’s jurisdiction over him. The question we
consider is: Who is the proper party petitioner in this
proceeding, the trustee or the settlor of the voided trust?
Background
Ms. Elton, on December 5, 1997, executed a trust agreement
naming Mr. Siebert as her trustee “to hold in trust, protect,
defend, and administer all * * * [her] financial and personal
affairs”. The terms of the trust provide Mr. Siebert with
extensive authority to act on behalf of Ms. Elton, including
controlling her assets, bank accounts, etc., and acting in her
stead for all purposes, including among other significant powers
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Last modified: May 25, 2011