Ranghild Elton, Kenneth Siebert, Trustee - Page 5




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          liability to respondent as to the 1996 tax year.  Mr. Siebert               
          contends, however, that he is the proper party petitioner, no tax           
          is owed, and that the merits of the case should be pursued by               
          means of a trial.  With that backdrop, we must decide whether Mr.           
          Siebert should remain the party petitioner and, if not, whether             
          Ms. Elton should be substituted for Mr. Siebert and whether Mr.             
          Robertson should be permitted to enter his appearance on behalf             
          of Ms. Elton.                                                               
          Discussion                                                                  
               No question has been raised as to whether the petition filed           
          by Mr. Siebert, as trustee, in response to the notice of                    
          deficiency sent to Ms. Elton, was timely or valid, or whether Mr.           
          Siebert was authorized to file the petition, either individually            
          or on Ms. Elton’s behalf.  The controversy is focused on who is             
          the proper party to prosecute this matter following the voiding             
          of the trust.1  Mr. Siebert argues that he is the proper taxpayer           
          and petitioner, while Ms. Elton apparently contends that Mr.                
          Siebert has simply been the fiduciary.  The question we must                
          answer, however, is the same; i.e., whether Mr. Siebert has                 
          capacity to prosecute this proceeding either as the taxpayer or             
          as a fiduciary.                                                             

               1 Even if Mr. Siebert had not been authorized to file the              
          petition, there is a limited line of cases where ratification of            
          imperfect petitions has been permitted.  See Holt v.                        
          Commissioner, 67 T.C. 829 (1977); Brooks v. Commissioner, 63 T.C.           
          709 (1975); Carstenson v. Commissioner, 57 T.C. 542 (1972).                 





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