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represents that he requested copies of trust instruments and
copies of trust documents appointing all trustees, but no trust
documents were provided to him. Respondent attached a letter,
dated June 19, 2001, addressed to: “Northstate Tax Consultants,
Attn: Mark E. Kent”. In the letter, respondent asked Mr. Kent to
provide certain trust documents in order for respondent to
determine whether Mr. Kent was authorized to represent NTCT
before this Court. Respondent concluded his letter by stating
that if he did not receive the requested information within 30
days, then he would file a motion to dismiss the case for lack of
jurisdiction. Respondent maintains that he has not received a
response to his request.
On July 30, 2001, we directed petitioner to file a response
to respondent’s motion on or before August 30, 2001. Petitioner
failed to file a response to respondent’s motion.
Discussion
Rule 60(a) provides that a case shall be brought by and in
the name of the person against whom the Commissioner determined
the deficiency, or by and with the full descriptive name of the
fiduciary entitled to institute a case on behalf of that person.
Rule 60(c) provides that “The capacity of a fiduciary or other
representative to litigate in the Court shall be determined in
accordance with the law of the jurisdiction from which such
person’s authority is derived.” Petitioner bears the burden of
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Last modified: May 25, 2011