- 4 - the petition was not filed by a trustee authorized to bring suit on behalf of the trust.” Upon the filing of respondent’s motion to dismiss, the Court issued an Order directing Acme to file an objection, if any, to respondent’s motion, taking into account Rule 60 and attaching to its objection a copy of the trust instrument or other documentation showing that the petition was filed on behalf of a fiduciary legally entitled to institute a case on Acme’s behalf. Shortly after the issuance of the foregoing Order, respondent filed a Supplement to respondent’s motion to dismiss, attaching thereto copies of certain documents that respondent had just received from Robert Hogue. The Court then extended the time within which Acme was to file any objection to respondent’s motion to dismiss, as supplemented. D. Acme’s Objection Ultimately, the Court received an Objection, leave for the filing of which was granted, to respondent’s motion to dismiss, as supplemented. The Objection, which was signed by Robert Hogue, has as its core thesis that this case should be: dismissed for lack of Subject Matter Jurisdiction on the grounds that the Notice of Deficiency issued by respondent was issued on heresay [sic] evidence. Petitioner demands that respondent provide certified facts or evidence of a statutory correct assessment or tax liability to support any claimed deficiency. Lacking a statutory correct assessment or tax liability the notice of deficiency is null and void and this court does not have Subject Matter Jurisdiction.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011