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C. Respondent’s Motion
Respondent filed a motion to dismiss for lack of
jurisdiction. In the motion, respondent asserts that this case
should be dismissed for lack of jurisdiction because “the
petition in the instant case was not brought by a party with
proper capacity”. Respondent further contends:
Upon commencement of the examination of
petitioner’s 1998 taxable year, respondent requested a
copy of the complete trust documents for petitioner.
Petitioner failed to cooperate with respondent and
provide the documents requested during the examination
of this case.
To date [July 22, 2002], petitioner has not provided
respondent with trust documents which establish the chain of
trusteeship from the creation of the trust until the time
the petition was filed.
Petitioner has not provided sufficient evidence that
the appointment of Mr. Adorno, as trustee or as an agent of
the trustee, was valid or authorized under the terms of the
respective trust indentures.
Upon the filing of respondent’s motion to dismiss, the Court
issued an order directing Adorno Business to file an objection,
if any, to respondent’s motion, taking into account Rule 60, and
to attach to the objection a copy of the trust instrument or
other documentation identifying the fiduciary or other
4(...continued)
is to carry on a business or commercial activity for profit. Id.
Use of the terms “trust”, “trustee”, and “trust instrument”
(and their derivatives) in this opinion is intended for narrative
convenience only. Thus, no inference should be drawn from our
use of such terms regarding any legal status or relationship.
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