- 2 -
motion on the ground that the petition was not filed by a proper
party under Rule 60(c).2
Background
On February 5, 2001, respondent mailed a notice of
deficiency for the taxable years 1994 and 1995 to “Northstate Tax
Consultants Trust”. On May 7, 2001, a petition in the name of
“Northstate Tax Consultants” was timely filed. The petition was
signed by Mark E. Kent (Mr. Kent). The notice of deficiency and
the petition both listed the same address in Redding, California,
as petitioner’s address.
On July 26, 2001, respondent moved, pursuant to the
provisions of Rule 60(c), to dismiss this case for lack of
jurisdiction on the ground that the petition was not filed by a
trustee authorized under California law to bring suit on behalf
of Northstate Tax Consultants Trust (NTCT). In his motion,
respondent alleges that a Form 1041, U.S. Fiduciary Income Tax
Return, was filed with respondent in the name of “Northstate Tax
Consultants” for each of the taxable years 1994 and 1995.
Respondent contends that, before issuing the notice of
deficiency, he requested that copies of certain trust documents
be provided to him in order to establish the identity of the
trustees authorized to act on behalf of NTCT. Respondent
2All Rule references are to the Tax Court Rules of Practice
and Procedure.
Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011