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determination was based on. (6) Petitioner claims, the
Notice of Deficiency, the claimed tax liability, and
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 Sunshine 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 Sunshine 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:
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Last modified: May 25, 2011