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preparer for each of Herbst Charitable Trust’s Forms 990-PF for
the taxable years 1996 and 1997 that were provided to respondent
during respondent’s examination of Herbst Charitable Trust but
that respondent has no record of having been filed with respon-
dent. Respondent has identified Mr. Binge as an individual
involved with purported trusts used for tax avoidance purposes.
On August 31, 2001, respondent filed separate motions to
compel answers to interrogatories and to compel production of
documents in each of the cases at docket Nos. 10001-00 and 10002-
00. On September 19, 2001, the Court granted each of those
motions. Neither Ms. Herbst nor Mr. Herbst answered respondent’s
interrogatories or produced the documents requested by respon-
dent, as ordered by the Court on September 19, 2001.
On October 3, 2001, Herbst Management Trust, Herbst Charita-
ble Trust, Ms. Herbst, and Mr. Herbst filed a joint motion to
continue the trial in these cases, which the Court denied on
October 4, 2001.
On October 15, 2001, these cases were called from the
Court’s trial calendar at the Court’s trial session in Cleveland,
Ohio (Cleveland trial session). At that calendar call, there was
no appearance by or on behalf of Herbst Management Trust, Herbst
Charitable Trust, Ms. Herbst, and Mr. Herbst. At that time,
respondent orally moved to dismiss each of these cases for
failure to prosecute, and respondent requested, and the Court
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