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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, each petitioner was a trust
organized under the laws of the State of Arizona and was engaged
in business in that State.
Upon commencement of the examination of each petitioner’s
taxable years 1995 and 1996, respondent requested that each
petitioner provide respondent with complete copies of the trust
documents relating to each such petitioner as well as other items
of substantiation. Each petitioner refused to provide respondent
with the trust documents and other information requested.
At the time respondent issued the notice of deficiency
(notice) to each petitioner, respondent’s address records indi-
cated an entity named D & E Sword Co. as the trustee for each
petitioner. Respondent’s address records were not based on any
trust documents or other legal documents submitted by each
petitioner that could constitute credible evidence regarding who
was/is the trustee of each petitioner. Instead, respondent’s
address records were prepared and updated in accordance with
respondent’s procedures and were based solely on correspondence
submitted by each petitioner which alleged that D & E Sword Co.
was the trustee for each petitioner.
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Last modified: May 25, 2011