Northstate Tax Consultants - Page 3

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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.                           
               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