- 2 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011