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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”.
Respondent attached to the motion to dismiss, inter alia, a
five-page purported trust instrument dated May 24, 1994 (1994
trust instrument),5 and a document entitled “Trustee Resignation/
Appointment of Successor-Trustee” dated July 15, 1997, wherein
one Douglas J. Carpa, “trustee”, purportedly appoints Robert
Hogue the successor trustee for Residential Management
(appointment document).6
5 Respondent represents that the 1994 trust instrument was
provided to him by Robert Hogue, a representation that Robert
Hogue does not deny. We also note that the 1994 trust instrument
is a copy of the trust instrument submitted by Robert Hogue in
his first case before this Court involving Residential Management
that was dismissed on the ground that Robert Hogue was not a
proper person authorized to petition the Court on behalf of the
trust. See Residential Mgmt. Servs. Trust v. Commissioner, T.C.
Memo. 2001-297 (involving the 1995 tax year); see also
Residential Mgmt. Servs. Trust v. Commissioner, docket No. 9119-
00 (involving the 1996 tax year and dismissed on the same basis).
6 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
(continued...)
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