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Constitutional Rights; for the protection of His family in the
pursuit of His happiness through His desire to promote the
general welfare, all of which CHARLES J. SIGERSETH feels He will
achieve because they are sustained by His RELIGIOUS BELIEFS.”;
(4) Petitioners did not report the sale of their half
interest in the Tahoe City condominium on their 1996 Federal
income tax return;
(5) During all of 1995 and 1996, the Sigerseth Family Trust
was a beneficiary of Trust Management Services, a trust;
(6) In 1995 and 1996, Trust Management Services, a trust,
was engaged in marketing abusive trusts and providing services to
investors in abusive trusts;
(7) During respondent's examination of petitioners' 1995 and
1996 Federal tax returns, petitioners refused to cooperate with
respondent, to provide any of the documents requested by
respondent, or to provide any explanations or documents to
support the information reported on the tax returns; and
(8) After the petition was filed in this case, petitioners
refused to respond to any communication from respondent's Appeals
Office.
On August 2, 2000, petitioners in a letter to respondent
suggested alternative dates (September 19 or 21, 2000) to meet,
but they again did not respond to respondent’s discovery
requests. On September 5, 2000, respondent filed motions with
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Last modified: May 25, 2011