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held, a trial because, according to respondent, respondent has
the burden of production pursuant to section 7491(c) with respect
to (1) the accuracy-related penalties under section 6662(a) for
1996 and 1997 that respondent determined against Herbst Manage-
ment Trust, (2) the additions to tax under section 6651(a)(1) for
1996 and 1997 that respondent determined against Herbst Charita-
ble Trust,6 and (3) the respective accuracy-related penalties
under section 6662(a) for 1996 and 1997 that respondent deter-
mined against Ms. Herbst and against Mr. Herbst. At the trial in
these cases on October 15, 2001, there was no appearance by or on
behalf of Herbst Management Trust, Herbst Charitable Trust, Ms.
Herbst, or Mr. Herbst.
On November 13, 2001, respondent filed a written motion to
hold petitioner in default in each of the cases at docket Nos.
9999-00 and 10000-00 and a written motion to dismiss for lack of
prosecution and to impose sanctions under section 6673 in each of
the cases at docket Nos. 10001-00 and 10002-00.
On December 3, 2001, the Court sua sponte issued separate
Orders (December 3, 2001 Show Cause Orders) directing each party
in the case at docket No. 9999-00 in which Herbst Asset Manage-
ment Trust is named as petitioner and in the case at docket No.
10000-00 in which Herbst Charitable Trust is named as petitioner
to
6See supra note 5.
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