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OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s Motion to Dismiss for Lack of Jurisdiction.
Respondent maintains that the petition was not filed by a person
with authority to represent Fennel Trust (Fennel or petitioner).2
Petitioner opposes respondent’s motion. As discussed in detail
below, we shall grant respondent’s motion to dismiss.
Procedural Background
Respondent issued a notice of deficiency to Fennel
determining deficiencies in its Federal income taxes and
additions to tax as follows:
Additions to tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2)
1995 $10,265 $2,567 ---
1996 9,486 2,372 To be determined.
The Court subsequently received and filed a timely petition for
redetermination challenging the notice of deficiency. The
petition was signed “Paul Jablonski, Mng Dir”.
Respondent filed a Motion to Dismiss for Lack of
Jurisdiction on the ground that the petition was not filed by a
party authorized to represent petitioner in this matter.
2 Use of the terms “trust”, “trustee”, “trust instrument”,
and their derivatives is intended only for narrative convenience
to describe the form of the disputed transactions. By our use of
such terms, we do not mean to suggest any conclusion concerning
the actual substance or characterization of the transactions for
tax purposes.
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Last modified: May 25, 2011