Rancho Residential Services Trust, Robert Hogue, Trustee - Page 4




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               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 Rancho Residential 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 Rancho Residential.  The Court subsequently extended               
          the time within which the 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:                                         
               ROBERT HOGUE presented a Trust instrument for the court                 
               which is a Contractual Contract Trust based on common                   
               law & the United States Constitution, Article One,                      






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