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In Herbst I filed on March 27, 2002, the Court found, inter
alia, (1) that Herbst Management Trust in the case at docket No.
9999-00 and Herbst Charitable Trust in the case at docket No.
10000-00 had failed to establish who has the authority to act on
their behalf in those respective proceedings and (2) that neither
of those cases was brought by and with the full descriptive name
of the fiduciary entitled to institute each such case on behalf
of Herbst Management Trust or Herbst Charitable Trust, as the
case may be, as required by Rule 60(a)(1). The Court held in
6(...continued)
interest pursuant to any U.S.C. Title 26 code sections.
Petitioners, et al, have at all times rebutted and
refuted respondents prima facie allegations; thus, the
burden of proof is on the respondent.
Treasury Order 120-01 dated June 6, 1972 establishes
the Bureau of Alcohol, Tobacco and Firearms and trans-
fers U.S.C. Title 26 Section 61 through 80, inclusive,
to U.S.C. Title 27 and the Bureau of Alcohol, Tobacco
and Firearms. Petitioners, et al, are not now and
never have been involved in the manufacture, distribu-
tion or sale of alcohol, tobacco or firearms, or been
involved in any other excise taxable activity. This is
corroborated by the Code of Federal Regulations Table
of Authority and Rules.
A review of the Department of the Treasury organization
chart reveals that the Internal Revenue Service is not
administered by any of the organizations with enforce-
ment authority. This is corroborated by the fact that
there are no Title 26 implementing regulation under
Title 26 C.F.R.
The established trusts bear no burden of proof as their
records are not subject to review. Boyd vs. U.S. 116
U.S. 618; Silver Thorne Lumber Co. vs U.S. 1251 U.S.
385.
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