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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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Last modified: May 25, 2011