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each such form pertained. However, as discussed above, respon-
dent has no record that Herbst Charitable Trust filed with
respondent Forms 990-PF for the taxable years 1996 and 1997.
During respondent’s examination of Herbst Charitable Trust’s
taxable years 1996 and 1997 and thereafter, no books, records, or
other information was provided to respondent establishing (1) the
jurisdiction under the laws of which Herbst Charitable Trust was
purportedly organized, (2) the person who is authorized to act on
behalf of Herbst Charitable Trust, and (3) that Herbst Charitable
Trust was at all relevant times a trust cognizable for Federal
tax purposes. Nor did Herbst Charitable Trust at any time
provide any books, records, or other information to respondent
establishing the income shown and the expense deductions claimed
in the copies of Forms 990-PF for the taxable years 1996 and 1997
that were provided to respondent during respondent’s examination
of Herbst Charitable Trust in response to respondent’s request
for information with respect to Herbst Charitable Trust and that
showed Herbst Charitable Trust as the organization to which each
such form pertained.
In the notice issued to Herbst Charitable Trust, respondent
determined, inter alia, that Herbst Charitable Trust is liable
for each of the taxable years 1996 and 1997 for the addition to
tax under section 6651(a)(1) and for the accuracy-related penalty
under section 6662(a).
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Last modified: May 25, 2011