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OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s motion to dismiss for lack of jurisdiction.2
Respondent maintains that the petition was not filed by a trustee
authorized to bring suit on behalf of Home Health Services Trust
(Home Health).3 As discussed in detail below, we shall grant
respondent’s motion and dismiss this case for lack of
jurisdiction.
Background
A. Notice of Deficiency
Respondent issued a notice of deficiency to Home Health
determining a deficiency in, an addition to, and a penalty on its
Federal income tax as follows:
Accuracy-Related
Addition To Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1997 $137,942 $27,588 $27,588
2 This case was consolidated for hearing with three related
cases in which Robert Hogue also filed petitions purportedly as
“trustee” on behalf of various so-called trusts. See Residential
Mgmt. Servs. Trust v. Commissioner, T.C. Memo. 2003-56; Rancho
Residential Servs. Trust v. Commissioner, T.C. Memo. 2003-57;
Sunshine Residential Trust v. Commissioner, T.C. Memo. 2003-59.
3 Use of the terms “trust” and “trustee” (and their
derivatives) 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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