- 5 - dent’s examination of those 1996 and 1997 returns and thereafter, no books, records, or other information was provided to respon- dent establishing the income reported and the expense deductions claimed in those returns. James Binge (Mr. Binge) was the return preparer for each of Richards Management Trust’s 1996 and 1997 trust returns, Mr. Richards and Joy A. Richards’ 1996 return, and Mr. Richards’ 1997 return. Mr. Binge was also listed as the return preparer for Richards Charitable Trust’s Form 990-PF for the taxable year 1997 that was provided to respondent during respondent’s examination of Richards Charitable Trust but that respondent has no record of having been filed with respondent. Respondent has identified Mr. Binge as an individual involved with purported trusts used for tax avoidance purposes. On October 16, 2000, Carol Jackson (Ms. Jackson), an attor- ney authorized to practice before the Court, filed the respective petitions in these cases, which she had signed on October 12, 2000. On December 8, 2000, David M. Wise (Mr. Wise), an attorney authorized to practice before the Court, entered an appearance in each of these cases. On August 31, 2001, respondent filed a motion to compel production of documents and a motion to compel responses to respondent’s interrogatories (respondent’s motions to compelPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011