Rancho Residential Services Trust, Robert Hogue, Trustee - Page 5




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               Section 10., MR. HOGUE also presented notarized                         
               documentation to the court to show his acceptance of                    
               Trusteeship.  As well as further documentation such as                  
               form 56, Fiduciary Signature card showing Robert Hogue                  
               as wet signature on bank account.  At best this site is                 
               frivolous and without merit.  The court is trying to                    
               mislead the petitioner in this court action.  ROBERT                    
               HOGUE is the only person who can represent the trust.                   
               His description as Trustee for Rancho Residential Trust                 
               is well established in his everyday work as Trustee.                    
               Attached to the objection are copies of, inter alia, a                  
          purported trust instrument dated August 15, 1996, and a document             
          entitled “Trustee Resignation/Appointment of Successor-Trustee”              
          dated July 15, 1997 (appointment document).5                                 
               The purported trust instrument provides, in pertinent part,             
          as follows:                                                                  








               5  The same purported trust instrument and appointment                  
          document were both submitted to the Court by Robert Hogue in                 
          Rancho Residential Facility Trust v. Commissioner, docket No.                
          9120-00, involving the 1996 tax year, which was dismissed on the             
          ground that Robert Hogue was not a proper person authorized to               
          petition the Court on behalf of the trust.  Likewise, with the               
          exception of the name of the so-called trust, the appointment                
          document is identical to the appointment document submitted to               
          the Court by Robert Hogue in numerous cases before this Court                
          that were dismissed on the ground that Robert Hogue was not a                
          proper person authorized to petition the Court on behalf of the              
          “trust”.  See Rancho Residential Facility Trust v. Commissioner,             
          supra; Residential Mgmt. Servs. Trust v. Commissioner, docket No.            
          9119-00; Home Health Servs. Trust v. Commissioner, docket No.                
          9118-00; Sunshine Trust v. Commissioner, docket No. 9117-00;                 
          Residential Mgmt. Servs. Trust v. Commissioner, T.C. Memo. 2001-             
          297; cases cited supra n.2.                                                  





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