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determinations, we describe relevant parts of the procedural
histories of the instant cases.
Procedural Histories
A. The Trust
On May 12, 1999, Andy Hromiko, in his capacity as trustee,
filed a petition for the trust. In the petition, the trustee
alleged that the trust was a business trust entitled to the
business deductions claimed on the filed tax returns.1 The
trustee requested that the matter be transferred to the Internal
Revenue Service (IRS) Appeals Office on the ground that the
notice of deficiency was incomplete and erroneous, that the trust
had been denied its due process under law, and that it had a
substantial claim against the IRS under “the Taxpayer Bill of
Rights”. Further, the trustee listed 10 affirmative defenses on
behalf of the trust:
1. Res judicata
2. Estoppel
3. Waiver
4. Duress
5. Fraud
6. Statute of limitations
7. Invalid notice of deficiency not complying
with the tax code provisions
8. The “clean hands” doctrine (unclean hands
of respondent)
9. Illegality
10. Violation of Taxpayer Bill of Rights
1 With regard to petitioner’s actions as a fiduciary of the
trust, we refer to him as the trustee in this opinion.
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