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July 1, 1998, respectively. Those are sufficient facts for us to
find that examinations of both the trust and the Careys commenced
on or before July 22, 1998, and we so find.
Section 7491 has no application to this case. Petitioners
bear the burden of proof. See Rule 142(a).
II. Jurisdiction With Respect to Trust
A. Introduction
Respondent has orally moved to dismiss for lack of
jurisdiction with respect to the trust on the ground that no
proper person has petitioned this Court on behalf of the trust.
Robert Hogue signed the petition filed on behalf of the trust.
Mr. Hogue argues that he is a proper person to petition this
Court on behalf of the trust.
B. Rule 60
In pertinent part, Rule 60 provides:
(a) Petitioner: (1) Deficiency or Liability Actions:
A case shall be brought by and in the name of the
person against whom the Commissioner determined the
deficiency (in the case of a notice of deficiency) * *
* or by and with the full descriptive name of the
fiduciary entitled to institute a case on behalf of
such person. See Rule 23(a)(1). A case timely brought
shall not be dismissed on the ground that it is not
properly brought on behalf of a party until a
reasonable time has been allowed after objection for
ratification by such party of the bringing of the case;
and such ratification shall have the same effect as if
the case had been properly brought by such party. * * *
* * * * * * *
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