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OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s Motion to Dismiss for Lack of Jurisdiction.
Respondent maintains that the petition was not filed by a person
with authority to represent Tarragon Trust (Tarragon or
petitioner).2 Petitioner opposes respondent’s motion. As
discussed in detail below, we shall grant respondent’s motion to
dismiss.
Procedural Background
Respondent issued a notice of deficiency to Tarragon
determining deficiencies in its Federal income taxes and
additions to tax as follows:
Additions to tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2)
1995 $65,975 $16,494 ---
1996 61,390 15,347 To be determined.
The Court subsequently received and filed a timely petition for
redetermination challenging the notice of deficiency. The
petition was signed “Paul Jablonski, Mng Dir”.
2 Use of the terms “trust”, “trustee”, “trust instrument”,
and their derivatives is intended only for narrative convenience
to describe the form of the disputed transactions. By our use of
such terms, we do not mean to suggest any conclusion concerning
the actual substance or characterization of the transactions for
tax purposes.
Further, throughout the evidentiary record in this case,
references to petitioner appear as both “Tarragon” and “Taragon”.
In this opinion, we utilize the former spelling. See Webster’s
Third New International Dictionary (1993).
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Last modified: May 25, 2011