- 4 - the claimed unreported income, are all based on unfounded and hearsay evidence[;] no examination of books and records has been done so we are presuming this is a naked assessment. (7) There can be no meaningful administrative hearing until respondent provides petitioner with certified evidence to support the Notice of Deficiency and the claimed tax liability. 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 “on the ground that the petition was not filed by a trustee authorized to bring suit on behalf of the trust”. Upon the filing of respondent’s motion to dismiss, the Court issued an order directing Home Health 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 showing that the petition was filed by a fiduciary legally entitled to institute a case on behalf of Home Health. The Court subsequently extended the time within which objection was to be filed. D. Robert Hogue’s Objection Ultimately, the Court received an objection, which was signed by Robert Hogue, to respondent’s motion to dismiss. Paragraph 5 of the objection states:Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011