Deschutes Road Trust, Robert Hogue, Trustee - Page 4




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               B.  Petition                                                           
               The Court subsequently received and filed a petition for               
          redetermination challenging the notice of deficiency.  The                  
          petition was signed by Robert Hogue as Deschutes’s “trustee”.               
               Paragraph 4. of the petition, which sets forth the bases on            
          which Deschutes challenges the notice of deficiency, alleges as             
          follows:                                                                    
               (1) The District Director issued a Statutory Notice of                 
               Deficiency claiming petitioner had a tax liability                     
               without there being a statutorily procedural correct                   
               lawful tax assessment. (2) Attached to the Notice of                   
               Deficiency, IRS Form 4549A, income tax examination                     
               changes, line 11 states, “Total Corrected Tax                          
               Liability.”  Respondent has failed to provide the                      
               petitioners [sic] with the internal revenue code                       
               section or regulation that was used to calculate this                  
               total corrected tax liability. (3) The respondent has                  
               failed to provide the petitioners [sic] with certified                 
               assessment information as per Internal Revenue                         
               Regulation 301.6203-1. (4) Respondent has failed to                    
               identify the individual who will certify to the tax                    
               adjustments the determination was based on. Therefore,                 
               the deficiency is unenforceable as the determination                   
               was based on unfounded evidence. (5) There can be no                   
               meaningful administrative hearing until respondent                     
               provides petitioner with the above requested                           
               information, and until that time, petitioner will                      
               disagree with all of the alleged Tax Liability.                        
               (6) There has been no meaningful examination of books                  
               and records therefore we believe this is a Naked                       
               Assessment.                                                            
               C.  Respondent’s Motion and Supplement                                 
               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 “on the ground that            
          the petition was not filed by a trustee authorized to bring suit            





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