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10/17/02 /s/
Date: Edwin Adorno, Trustee
Adorno Business Company
The affidavit does not list the name of a “trustee” for Adorno
Asset nor make any reference to Adorno Asset’s purported trustee.
Mr. Adorno also filed a supplemental objection with his
response stating that he is the “trustee” of Adorno Asset and
attesting to his capacity and authority to act on behalf of
Adorno Asset. In addition, Mr. Adorno submitted a “motion to
vacate claims, motion for summary judgment and complaint under
authority of 26 U.S.C. 7433, 7214(a)”, which the Court filed as a
Motion to Dismiss, challenging respondent’s authority to assess
tax against Adorno Asset and stating that he is the trustee of
Adorno Asset.15
G. Hearing on Respondent’s Motion
This matter was called for hearing at the Court’s trial
session in Chicago, Illinois.16 Counsel for respondent appeared
at the hearing and offered argument and evidence in support of
respondent’s motion to dismiss. Specifically, respondent
15 The Court denied Mr. Adorno’s motion by order dated Nov.
6, 2002.
16 This case was called for hearing with a related case in
which Mr. Adorno also filed a petition purportedly on behalf of a
so-called trust, which case is also being dismissed on the ground
that it was not filed by a proper party. See The Adorno Bus. Co.
v. Commissioner, T.C. Memo. 2003-126. Mr. Adorno himself also
has a case pending before the Court assigned docket No. 9459-02.
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Last modified: May 25, 2011